It really doesn't matter if she had other qualified expenses or not if she is willing to report that she used the scholarship money for something other than tuition.  She could use it for parties and spa treatments.  The question is whether as Bill stated was it a Pell grant or like scholarship which can be used for something other than tuition.  That info does not have to be reported on the 1098-T.  but if you get student to go into her portal a print out a 2023 transcript showing activity on her account it will show the types of scholarships.  The a number can be entered where Bill pointed out.