I read this in a post about filing the 1098-T:
"the STUDENT did NOT provide more that 50% of the STUDENT’S support (schollarships/grants received by the student ***do not count*** as the student providing their own support)"
https://ttlc.intuit.com/questions/2617488-who-enters-the-1098-t-on-their-return-my-son-or-me-parent
I thought that meant providing more than 50% of the college costs. Now I'm not sure if that means normal support (as in being a dependent or not) or if it is referring to college support.
Since she is responsible for paying for what is not covered by scholarships, I thought she would have to include the 1098-T on her return.
Box 2: 54,106
Box 5: 63,332
She only has to pay for some additional room and board which is awesome! But who has to pay tax on that additional amount (Box 5 - Box 2)?
