if the student is a dependent, then the parent(s) always file the 1098-T and collect the education credits.
If it is first year (fall semester) you might not want to use the credit because you get only one half the tuition. File for the AOC in the next year, you still get four usages, as long as the year of graduation runs Jan-May or longer (five months).
you report "Tuitions actually paid in calendar year" with 1098-T.
