As your dependent, your son cannot claim his education credits.
Your son has to file his own tax return to report his income (wages and investment income).
You only can claim your son's education credits, but your MAGI is too high and you cannot claim them. The income limits are $180,000 for the AOTC and $160,000 for the Lifetime Learning credit.
So there is no need to enter your son's 1098-T on his or your tax return.
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