Education

I believe I understand, but I want to double-check so that I'm not taking a massive credit from somebody else. 

 

My husband is 32. He is employed. He is a full time student. His aunt paid his tuition. As far as I understand, he cannot be claimed as a dependent because of his marriage status, income, etc. Should we report the 1098-T? It sounds like she would not be able to benefit from this form if he is not a dependent.