Who files 1098-T?

Background: I am preparing to file my and my children's 2020 taxes.

 

My son is required to file because he received $14,000 in UI benefits. ($14,000-$10,200=$3,800 Taxable Income)

 

He received a 1098-T that did not have any Scholarships or Grants.

 

Since I paid all of his educational expenses, can I report the 1098-T on my return?

 

Thanks!

 

Q