ajh2868 the expenses cannot be split either, the 1099-q should be listed with your return noting the expenses that it offset, the fact that your child's SSN is ...

I am aware of this Hal_Al I'm by profession a Tax Accountant with 4 years CPA firm experience. I never said that it was not received by the IRS nor did I state ...

You cannot split a form 1098-T, since she is being claimed as a dependent then the full amount of the 1098-T would go on your return.