You can ignore that 1098-T.
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.
If you claim the tuition credit, you do need to report that you got one.
You claim the tuition credit, or report scholarship income, based on your own financial records, not the 1098-T.
If you know that refund does not change what you, or your student reported, on your 2023 tax returns, then you can ignore it.
If she tries to enter it in TurboTax (TT), TT will erroneously report that $148 as income on her return, unless you know how to answer the question (and it's not obvious).
