if your student is your dependent, then the 1098-T gets reported on YOUR tax return if BOX 1 exceeds BOX 5, If box 5 exceeds Box 1 that is taxable income to the STUDENT and goes on her return. That is the requirement.
However, whether your daughter is required to file a return is a separate question. If her earned income (and the net of the 1098-T is considered part of earned income) is less than earning income + 350 or $12,200 whichever is less AND she has no withholdings, there is no requirement to file:
example:
1098-T; $2000
w-2: $5,000 (no withholdings on the earnings)
dividends: $200
earned income = $7,000
$7,000 < $7,000 + 350 therefore no need to file (no withholdings)
I can't give you an opinion on 'safer' as there is a prescribed method.
