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 your student has taxable scholarship income.
Since you know you are not eligible for a credit, just delete the 1098-T.
If box 5, of the 1098-T is not more than box 1, you do not need to enter the 1098-T, on the student's return, either.
