Education

1099Q recipient is my wife.

1.  Why can't I just fill in the values in the fields for the 1098T even though I didn't get one?

2.  Does my child need to file a tax return?

3.  What IRS publication should I be reading to better figure this out?

4.  Was it a mistake to pay Spring semester in December?  I think that inflated my 1099Q numbers.