1098-T.

[jdejardin422]

My son lives at home.  I list my college son as a dependent on my return but I do not claim him on my tax return so he can qualify for the ACA Health Insurance.  However when it comes time to claim the 1098-T, can I still claim the 1098-T since I pay for his living and education expenses? He did receive the 3rd stimulus check but not the first or second.

[TomK100]

The IRS says:
 

Who can claim a dependent's education expenses.   If a student is claimed as a dependent on another person's tax return, all qualified education expenses of the student are treated as having been paid by that person. Therefore, only that person can claim an education credit for the student. If a student is not claimed as a dependent on another person's tax return, only the student can claim a credit.