Scholarships are in box 5 of the 1098-T. Loans are not shown anywhere on the 1098-T.
If scholarships, exceed qualified educational expenses (tuition, fees, books and other course materials including a computer but not room & board), the excess should be treated as income. But if that is your only income, and the taxable amount is less than $14,600 (2024), it does not have to be reported.
If the excess scholarship plus your other income is less than $14,600*, you do not have to file a return at all.
*Unless you have investment income.
