Dependent, 1098-T and other parent paid tution

[1974BusGirl]

My son lives with me full time, I pay for his living expenses, food, insurance, all of that etc. He is my dependent and I claim head of household (he graduated high school in May 2021).  Besides him turning 18 and going to college, 2021 would have been my year to claim him (his dad and I alternated years as instructed by Ohio). He does work (like ~20 hrs per week) and has since he was 14 and he's always file as someone can claim him.  

This 1098-T is confusing me.  His first semester of college his dad paid for.  Do I give him (Dad) the 1098-T or do I use it or does no one use it? Dad used a 529 (Ohio) account to pay the tuition.  I also have a 529 account for my son, but we haven't started using it yet; we all agreed to deplete his dads first. 

I don't really understand any of this and who should use the form or if anyone should.  

[RobertB4444]

Whoever is claiming the deduction for your son should claim the education credit for him.  The education credit is only available to who ever claims him as a dependent.