As a college student, the income limits don't apply for claiming her as a Dependent (as long as she is under age 24). She can file a return indicating she is 'claimed as a dependent' to get her tax withheld refunded.
You don't need to include her income on any other return.
The 1099-Q doesn't need to be reported on any return, as long as all the funds were used for Qualified Education Expenses (including Room & Board). Keep it for your records.
In your situation, report the 1098-Q in your ex-wife's return and she should be eligible for the American Opportunity Credit.
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