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 (or your parents) are either eligible for a tuition credit or deduction or possibly the student has taxable scholarship income. Taxable scholarship goes on the student's return.
There's a new urban myth among college students that says they can get a $1000 from the government just for filing a tax form. For most of them, they simply aren't eligible. 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.
You cannot claim a credit if you are, or can be, claimed as a dependent by someone else.
For more info, see:
https://turbotax.intuit.com/tax-tips/college-and-education/what-is-the-american-opportunity-tax-cred...
https://ttlc.intuit.com/community/credits-and-deductions/help/who-is-eligible-to-take-the-american-o...
