The 1098-T is only an informational document. The numbers on it are not required to be entered onto your tax return. However receipt of a 1098-T frequently means you are either eligible for a tuition credit or possibly the student has taxable scholarship income.
If you claim the tuition credit, you do need to report that you got one or that you qualify for an exception (the TurboTax interview will handle this)
If the student is a dependent, then the parent is usually the one to enter the 1098-T, on their tax return, to claim the tuition credit. If the student is declaring taxable scholarship, then the student enters the 1098-T. So, there could be circumstances where both the student and the parent enter the 1098-T, with adjustments.
