2022 tax filing for dependent 1098-T

You can and should report your dependent student's Form 1098-T on your tax return.  Whether or not you will be able to claim a credit based on that 1098-T depends on multiple factors, including your income, scholarships the student receives, etc.  For additional information on Education Credits see the following TurboTax Help Article:  

What education tax credits are available? 

Q. Can I not claim tuition paid 1098-T for my dependent on my 2022 tax filing?

A. Simple answer: No, you can't do what you probably want to do. 

You are not required to claim the tuition credit, on your dependent, if you don't want to. But what you can not do is let somebody else claim the tuition.  If the student is your dependent, you are the only one who can claim the tuition credit. You cannot "let" the student claim it and you cannot "let" the other parent claim it. 

While technically there is a provision that allows your student-dependent to claim a federal tuition credit, from a practical matter it seldom works out.  A student, under age 24, is only eligible for the refundable portion of the American Opportunity Credit (AOTC) if he/she supports himself by working. She cannot be supporting herself on student loans & grants and 529 plans and parental support.  It is usually best if the parent claims that credit.  

If the student actually has a tax liability, there is a provision to allow him to claim a non-refundable tuition credit. But then the parent must forgo claiming the student as a dependent, and the $500 other dependent credit.  The student must still indicate that he can be claimed as a dependent, on his return. This is worth up to $2500 (AOTC shifts to all non refundable)