@avjunior first, since your child was eligible for the non-refundable credit, that means her income would be in the $20k range and Box 1 exceeded Box 5 of form 1098-T by at least $7,000. if so, that part is accurate! Line 22 is probably zero which would make sense.
as to why MD aspect, you may want to ask your legislative representatives. It's the way MD passed the tax laws in your state.
