Education

I just had the same thing happen this year.  My daughter is a high school senior (she is still a dependent on our tax return but also files her own return) enrolled in College Credit Plus classes.  We received a 1098-T form for her tuition but we never paid anything for her to take these classes.  It's my understanding that they were paid for by either the state of Ohio or the college which held the classes through the high school.  Should I claim this form on my taxes?  On hers?  Or not at all since no money for her tuition ever came out of our pockets?