Form 1098-T is a tuition statement and is sent to a student from their college. Form 1098-T reports the following:
Per IRS Publication 970 Tax Benefits for Education, qualified education expenses paid by a dependent you claim, or by a third party for that dependent, are considered paid by you.
The following steps will enable you to enter or review the information from Form 1098-T Tuition Statement into the TaxAct program for the calculation of the education credits or deduction: