Q. Does the student have to be my dependent in order for me to file the 1098-T form?
A. Simple answer: yes. The student must be your dependent for you to claim either of the education credits or the Tuition and Fees deduction.
But, if you took a distribution from a Qualified Tuition Plan (529 or ESA), you may claim the student-beneficiary's educational expenses, even if he is not your dependent.
Technically, nobody "files" the 1098-T form. It is just informational document.
