My son got a 1098-T for scholarships but line 1 is .00. Where do I enter 1098T and/or do I even have to file for him. He is our dependant and he has no other income.

[johndavis5900]

He is special needs and his tuition was reduced, but he received scholarships for other things that he needed.

[AmyC]

If you had out of pocket expenses and qualify for an education credit, you could add the 1098-T on your return. Otherwise, the amount of scholarship may be taxable to the student or added to your return.

Let's start with:

 What You Need to Know about AOTC and LLC See if you qualify to claim the credit based on your income and determine if you have close to $4,000 or enough to make it worth claiming this year, in out of pocket expenses.

• If yes, then claim the credit. The entire scholarship amount will be income.
• If no, you can reduce the taxable amount by expenses paid out of pocket.

For his scholarship income - a hybrid income determined if taxes need to be filed and also a passive income that can be included for the Kiddie Tax. 

Take the quick quiz, Filing requirement - Do I need to file a tax return?