1098-T: Can Box 1 - Payments Received be reported on my tax return and Box 5 be reported on my daughter's tax return?

Paying for College
10

Actually, after re-calculating the Standard Deduction for my Dependent daughter using Table 8 - Standard Deduction Worksheet for Dependents, I have confirmed that her Taxable Income and AGI are $350 less than her Standard Deduction… By design, mind you… Thus avoiding the Kiddie Tax.

If you think I may be poised to stub my toe somewhere else, please raise the issue.

Thanks!

Geo