Carl
Level 15

Education

@NCperson just an FYI

1098-T ...if Box 1 is greater than Box 5, it goes on the parent's tax return ; otherwise the dependents.

That's not always true. You can't tie that to the 1098-T alone. Remember, it's perfectly possible and does happen quite a bit, where there are education expenses paid that were not included in box 1, as well as scholarships received that were not included in box 5. So you can't use the 1098-T alone to determine who reports the education stuff.

If the student received scholarships that are not include on the 1098-T, thus making the total of all scholarships received greater than all qualified education expenses paid, then the student will report all education expenses on the student's tax return.