If you entered the 1098-T in your return and did not qualify for an Education Credit, you don't need to include it in your return.
In that case, neither the 1098-T or the 1099-Q is reported in your tax return; the student reports both on their return.
Basically, the student is liable for the excess taxable income, but only if they are required to file.
Click this link for a more detailed discussion on Who Should Report the 1098-T and 1099-Q.
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
