Form 1098-T, Tuition Statement, is sent to a student from their college and reports the following:

• The payments received for qualified tuition and related expenses;
• The amount billed for qualified tuition and related expenses;
• The amount of scholarships and grants administered and processed for the student by the college;
• If the student was considered enrolled at least-half time;
• If the student was a graduate student.

Per IRS Publication 970, qualified education expenses paid by a dependent you claim, or by a third party for that dependent, are considered paid by you.

See Form 1098-T - Entering in Program for details.