Unless your daughter has sufficient income, she does not have to file a tax return. The Form 1098-T for a dependent is included on the parents' return.
If you received a Form 1098-T, enter the information from the
Form 1098-T exactly as it
appears. Be certain that you do not check
the box indicating that your daughter is enrolled at least half-time. (While
she may be a full-time high school student, this question is only about
post-secondary education, and she only took one college-level course.)
This should result in disqualifying your daughter for
the American
Opportunity Tax Credit, which is good, because
you want to save the four years of AOTC for her actual undergraduate education.
She should qualify for the Lifetime Learning Credit. The credit will be small, as it will be based only on
the tuition for one course, but every bit helps.
For more information about educational benefits that will
be available to help during your daughter's college years, please see IRS
Education Benefits Comparison Chart.
