1098-T

I have a 529 account that I use to pay for my granddaughter's tuition.  She is the beneficiary of the account, but she is not my dependant.  I received a 1098-T with my granddaughter's name on it .  It says it's a tuition statement, Copy B for student.

 

Is this an expense or deduction, and who should report it (me or granddaughter).  It came to me, would she have gotten one also?