Who files 1098-T? I am turning 22 in Dec. My mom claimed me as dependent last year, and under her health insurance but I filed my own since I am employed part time.

[CrunchyCookies]

I also go to school part time and get grants.

[Opus 17]

Even if you are a dependent, you file your own return for wages and other income that you earn.  This is normal and working does not automatically affect your ability to be a dependent.

You must check the box that says "I can be claimed as a dependent" if you can be claimed, even if you don't want to.

For tax year 2025, you can be claimed as a dependent by your parents if all these statements are true:

1. you are under 24 and a full time student for at least 5 months  (such as one semester)

2. you paid less than half your own support 

• Add up your total financial needs, including room and board, tuition, medical, entertainment, clothing, travel, and so on.  If you live at home part of the year, a percentage of your parent's housing costs for mortgage, utilities and so on counts as support they provide to you.  Scholarships don't count on either side of the equation. Student loans that you take out in your own name for college expenses count as support you provide yourself, since you have promised to pay them back.  Your parents don't have to pay more than half, they can still claim you if they pay less than half if other people help with expenses. What counts is if you paid more than half or not. 

3. you lived with your parent(s) for more than half the year.

• A college student is assumed to "live at home" with their parents if they would have lived at home if not for college. Such as, you go home for vacation and summer break.  College is considered being away for a temporary absence.  Sometime, a college student may have permanently moved out of their parents home, with a permanent home at college, and no intention of moving back, but this is fairly uncommon. 

If your parents can claim you as a dependent, then they should almost always claim your 1009-T for the college credits.  The only time they would not is if their income is so high that they would be phased out of the American opportunity credit.  In that case, you might get a few dollars more than they would.

[xmasbaby0]

Your health insurance has nothing to do with whether you enter a 1098T.   You have previously stated in this forum that you are a "part-time" student.   If you have not been a full time student you cannot be claimed as anyone else's qualified child dependent on a tax return if you earned more than $5200 in 2025 because you are older than 19.    If you earned less than $5200, you might be a "qualified relative dependent" for your parent(s)---if you are a dependent then any education credit can be entered on the return of the person who claims you.   If you are Mom's dependent, she can put the 1098T on her return to see if she can get any education credit.   If no one CAN claim you, then you can enter the 1098T to see if you are eligible for any education credit.  A dependent cannot get education credits.

But do not confuse the criteria for eligibility for a health insurance plan with the criteria to be claimed as dependent on a tax return.   Your mother (parents) may be able to keep you on their health insurance plan until you are 26----regardless of whether they claim you as a dependent on a tax return.

[xmasbaby0]

https://www.irs.gov/help/ita/am-i-eligible-to-claim-an-education-credit

[NCperson]

@CrunchyCookies the simple answer to your question is that the student ALWAYS reports the scholarship income (box 5) of form 1098-T.  That income can be reduced dollar for dollar by any qualiified educational expenses (box 1). 

if Box 5 exceeds Box 1, the student reports that as income on his tax return. 

If Box 1 exceeds Box 5, then any tax CREDITS gets reported on your tax return as well, unless you are the dependent of someone else, in which case they could be eligible for any tax credits.  If you are a dependent of someone else, you are not eligible for any educational tax credits.