key it EXACTLY as you see it; they are NOT the same thing. do not overthink it!
also, if the student is a dependent of someone else (normally of the parents) AND BOX 1 is greater than BOX 5, then the form goes on that someone else's (the parent's) tax return.
if the student is NOT a dependent of someone else OR BOX 5 is greater than BOX 1, then the form goes on the student's tax return. In many cases the student's income may be low enough that no tax return is required to be filed and that is fine.
