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Education
The "recipient" reports the the 1099-Q. That can be either the student or the parent (see above) and even the grandparent sometimes.
The 1098-T gets entered where needed. On the parent's return to claim the credit. On the student's return to claim taxable scholarship. And, if needed, on both.
It depends on the details of your situation.
‎April 13, 2024
7:31 AM