1098-T and tax return

<p>After I got my D's 1098-T, I got confused to file this year's tax return. I am going to put her as a dependent in my return, but she will also file her own because she has other incomes.</p>

<p>My D's college freshmen year's tuition was $24,000(Numbers are not exact.) and she got $26,000 scholarship in 2008-09, so she needs to report $2,000 as her income since it was used for her r&b. </p>

<p>However, according to her 1098-T, Box 2 is $24,000, and box 5 is $13,000. Box 2 reflects the whole one year's tuition and Box 5 reflects only the first semester's scholarship. Should I follow the numbers on 1098-T, or should I follow my own calculation and report $2,000 as her income?</p>

<p>If she follows the numbers on 1098-T, it looks like she(or parent) paid $11,000 ($24,000-$13,000) for her tuition, but it is not the true amount we paid. Another problem is the second semester of her senior year's scholarship will have to be paid after she gradated from college. </p>

<p>Have anyone faced similar dilemma?</p>