Deduction and credits for qualified education expenses (tuition, fees and in some cases books and course related materials and equipment) are tied to dependency. Whoever claims the student as a dependent (student or someone else) on their tax return is the one who can claim qualified education expenses paid out of pocket or with loans for deduction or credit. It doesn't matter who actually paid the expenses. On the other hand, scholarships that paid non qualified expenses such as room and board must be entered on the student's tax return as income.
So you would enter the 1098-T on your tax return to claim the qualified expenses paid out of pocket or with loans. Your daughter would enter the 1098-T on her tax return if she had scholarship income that paid for non qualified expenses such as room and board. So it's possible both of you could end up entering it but for different reasons.
