PM79
Level 2

Tuition on Form 1098-T

My child started her first year of college in 2020 and is living on campus.  My wife and I paid $1,750 for her tuition for her first semester of college.  She received a 1098-T with $19,980 listed in block 1 and $29,250 listed in block 5 of the form.  How do I claim the $1,750 on my taxes?  Also, how does she file the remainder of the amount listed on the 1098-T form on her taxes?