Who FIles the 1098-T?

Normally the Taxpayer claiming the student enters the 1098-T and all other education information to apply for an education credit. If there is any taxable income to be claimed in regards to the student's education, the student claims that income. 

Because you state the 1098-T reports 23 in Box 1 and 9,400 in Box 5, I am not sure the form was reported correctly.

If you enter that 1098-T into the TurboTax program, it will generate almost 9,400 taxable income for the student to claim. 

If the scholarship (9,400) went to the school, the 1098-T is not reported correctly. 

If the student was on a full tuition scholarship and also received 9,400 in scholarships, that 9,400 would be reported by her. 

My advice is for you to look at her school account statement and determine if she was awarded more scholarship than what was paid to the school. 

Nobody "files" the 1098-T.  

The 1098-T is only an informational document. The numbers on it are not required to be entered onto your tax return. However receipt of a 1098-T frequently means you are either eligible for a tuition credit or possibly your student has taxable scholarship income.  It can be used by either the parent (to claim the credit) or the by the  student (to report taxable scholarship).  It can even be entered by both, with adjustments. 

If you claim the tuition credit, you do need to report that you got one or that you qualify for an exception (the TurboTax interview will handle this).

You claim the tuition credit, or report scholarship income, based on your own financial records, not the 1098-T. In the 1098-T screen, click on the link "What if this is not what I paid the school" underneath box 1. You will then be able to enter the actual amounts paid. You will also reach a screen that allows you to adjust the scholarship amount for "amounts not awarded for 2021 expenses".

Or if you find it easier, just change the numbers in boxes 1& 5 to what your records show. The 1098-T that you enter in TT is not sent to the IRS.