If you claim your child as a dependent, then only you can claim your child's education expenses and his form 1098-T must be entered on your return. Your child will not enter his form 1098-T on his own return.
If your child can't be claimed as a dependent, then he enters his 1098-T form on his own return.
It doesn't matter who paid your tuition.
The following is an extract of an IRS document:
Who can claim a dependent's education expenses. If a student is claimed as a dependent on another person's tax return, all qualified education expenses of the student are treated as having been paid by that person. Therefore, only that person can claim an education credit for the student. If a student is not claimed as a dependent on another person's tax return, only the student can claim a credit.
Please also read this TurboTax article on Who can I claim as a Tax Dependent.
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
