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@HOPE2 wrote:

first 1098-T info:  $660 for box 1

second one info :  box 1 is  $12600                and breakdown of box 5 is : $7500 college Grant 

and Federal Pell grant is : $12000

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If we assume Boxes 1 are correct, there is $13,260 of tuition and $19,500 of grants.  That means there is $6,240 of excess grants.

If the parents qualify for the American Opportunity Credit, the parents can claim $4000 of tuition and the kid would claim $10,240 ($6,240 of excess grants plus the $4000 the parents are claiming) of taxable scholarships. If you want to avoid filling out Form 8615 for the kid, you can slightly lower those amounts so the kid's income is under $14,600 (the 'regular' Standard Deduction).