If the parents are claiming the dependency and education expenses, then they need to enter the 1098-T on their return. Anyone can contribute to a 529 plan account and name anyone as a beneficiary. Parents, grandparents, aunts, uncles, stepparents, spouses, and friends are all allowed to contribute on behalf of a beneficiary. However, you do not enter anything on your own return. It is not deductible to you.
