No, she doesn't report the 1098-T on her tax return. You are claiming her, so you report the 1098-T on your return and take any education credit that you may be eligible for.
Was her income from working? If so, she is not required to file, but she can file and report her W-2 to get any tax paid back from box 2. If she does file, make sure she marks the ''someone else can claim me'' box.
Do I have to file a tax return if I am a dependent? This FAQ explains her filing requirements if any.
The 1099-Q is reported on the tax return of the person whose Social Security number is on the form. For most qualified education program beneficiaries, the amounts reported on the 1099-Q aren’t reported on a tax return. 1099-Q Guide
[Edited 2/22/23 | 5:10 AM PST] @Sun Sun
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