Q. Can she use her 2018 1098-T on her 2019 tax return?
A. No. But she can still file her 2018 return and claim the credit.
That assume several things:
1. That, counting 2019, the AOTC has not already been claimed 4 times on her education, by either her or you (the parent). Since college usually takes 5 tax/calendar years, that's probable.
2. She did not qualify as your dependent in 2018. That's unlikely if she didn't have enough income to have to file a return.
3. Mos students are not eligible for the refundable portion of the AOTC. A full time unmarried student, under age 24, is only eligible for the refundable portion of the American Opportunity Credit if he supports himself by working. You cannot be supporting yourself on parental support, 529 plans or student loans & grants. You usually must have actually paid tuition, not had it paid by scholarships & grants. It is usually best if the parent claims that credit.
