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I am a parent.  I have a child <24 years old Child is a full-time undergrad student and has not graduated yet Child has earned income on a W-2 of $9700 Child has unearned income of $1650 from (1099-INT and 1099-DIV) Child has unearned income of $4500 investment income (1099-B) I (parent) have claimed the child as a dependent, and the child has reflected the same on their return. I (parent) do not qualify for any credits because of MAGI The child has received a 1098-T form from the college. Box 1 has $52,000. ($33000 was paid by the parent) Box 5 has $19,000. The $19000 was a credit received for being an RA. $15000 out of the $19000 was a credit for Room and Dining. $4000 was a tuition credit. When I file the 1098-T as a parent, my tax burden does not increase. However, if I file the 1098-T under the child's return, the tax burden goes up by $3000+. My question is, whose return should the 1098-T be included? Parent or Child?