It depends on the details. 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 the student's parent (and sometimes the student) is eligible for a tuition credit or possibly the student has taxable scholarship income.
The 1098-T is usually reported on the parent's (not the student's) tax return.
There's a new urban myth among college students that says they can get a $1000 from the government just for filing a tax form. For most of them, they simply aren't eligible. A full time unmarried student, under age 24, even if you don't qualify as a dependent, is only eligible for the refundable portion of the American Opportunity Credit if he supports himself by working. You cannot be supporting yourself on parental support, 529 plans or student loans & grants. It is usually best if the parent claims that credit.
You cannot claim the (up to) $1000 refundable credit if you are, or can be, claimed as a dependent by someone else.
If some of your scholarship is taxable, the 1098-T may have to be reported on your return, either in addition to the parent's or instead of.
