1098T

[MGC94]

Taxpayer had money saved and didn't work this year and had no income

Taxpayers dependent only has a 1098T no income. 

1098T box 1 $4,975

box 5 $14,137 

Do either of them have to file a tax return if the 1098-t is the only tax form?

Thank you 

[PATAX]

What happens when you enter the data on the tax return?

[Skylane]

If they qualifies for the AOTC, the refundable portion of the credit should be available

[Camp1040]

As Skylane said.....Plus you should have unearned income for the dependent, if no other qualifying education expenses.