Q. If my parents paid my college tuition, whose return should the 1098-T information be entered?
A. As the other reply indicated, who paid your tuition is not the main issue. Although the general rule, in taxes, is that you must be the one making the payment, to get the deduction or credit, there is an exception for education.
So, the main issue is who "claims you". If you are their dependent, they claim the tuition credit. If you are no one's dependent, you claim it. But there are some restrictions on a student claiming the tuition credit, for himself.
There's a new urban myth among college students that says they can get a $1000 from the government just for filing a tax form. For most of them, they simply aren't eligible. A full time unmarried student, under age 24, even if you don't qualify as a dependent, is only eligible for the refundable portion of the American Opportunity Credit if he supports himself by working. You cannot be supporting yourself on parental support, 529 plans or student loans & grants. It is usually best if the parent claims that credit.
You cannot claim a credit if you are, or can be, claimed as a dependent by someone else.
Reference: Line 7 instructions for form 8863. https://www.irs.gov/instructions/i8863
