The 1098-T is only an informational document. The numbers on it are not required to be entered onto your tax return. However receipt of a 1098-T frequently means you are either eligible for a tuition credit or deduction or possibly your student has taxable scholarship income.
If the student is parent's dependent, only they can claim the tuition credit, so the 1098-T is entered on their return. If scholarships (not loans) exceed tuition and other qualified expenses, the 1098-T goes on the student's return. Sometimes both.
There's even a loop hole available to claim the credit, if the student is on scholarship. See https://ttlc.intuit.com/community/college-education/discussion/yes-that-is-a-tax-loophole-available-...
