Goes on the student's return.

Enter 1098-T on student's return as you did on mom's return.  Since the dependent box on the student's return will be checked, the program will tell you the student does not qualify for AOTC or Lifetime Learning or that net qualified expenses are zero.  That isn't important.  What is important is that the program will compute the excess from the entries you made and include the taxable amount on Line 1 of the student 1040 with the code "SCH" and the taxable amount shown to the left.