Annabel is a head of household tax payer and has one son Brandon. Brandon is a college student in the University of Florida and got a part time job in Texas Roadhouse.Brandon filled out a W-2 with the following amount

Does Annabel has to report this W-2 from Brandon? if so, in what schedule she has to report it ?

Brandon also has a 1098-T for his Tuition Statement

Can Annable deduct this amount?

if so, in what Schedule can she deduct it

CORRECTED \begin{tabular}{|c|c|c|c|c|} \hline \multicolumn{2}{|c|}{\begin{tabular}{l} FILER'S name, streel address, chy or town, state or province, country, ZIP or \\ foreign postal code, and telephone number \end{tabular}} & \begin{tabular}{l} 1 Payments received for \\ qualified tuition and related \\ expenses. \end{tabular} & \multirow{2}{*}{\begin{tabular}{l} OMB No. 1545-1574 \\ Form 1098-T \end{tabular}} & \multirow[t]{2}{*}{\begin{tabular}{r} Tuition \\ Statement \end{tabular}} \\ \hline & & & & \\ \hline FILEA'S employer identification no. & STUDENTS TIN & \multicolumn{2}{|c|}{\begin{tabular}{l} 3 if this box is checked, your educational institution changed \\ its reporting method for 2018 \end{tabular}} & \multirow{5}{*}{\begin{tabular}{r} This is important \\ tax information \\ and is being \\ furnished to the \\ IRS. This form \\ must be used to \\ complete Form B863 \\ to claim education \\ credits. Cive it to the \\ tax preparer or use it to \\ prepare the tax retur. \end{tabular}} \\ \hline \multicolumn{2}{|l|}{ STUDENT'S name } & \begin{tabular}{l} 4 Adpustments made for a \\ prior year \\ $ \end{tabular} & 5 Scholarships or grants & \\ \hline \multicolumn{2}{|l|}{ Street address (including apt. no-) } & \multirow[t]{2}{*}{\begin{tabular}{l} 6. Adjustments to \\ scholarships or prants \\ for a prior year \end{tabular}} & \multirow{2}{*}{\begin{tabular}{l} 7 Checked if the amount \\ in box 1 includes \\ amounts for an \\ acodemic period \\ beginning January- \\ March 2019 \end{tabular}} & \\ \hline \multicolumn{2}{|c|}{ City of town, state or province, country, and ZIP or forelgn postal code } & & & \\ \hline Service Provider/Act. No. (see instr) & \begin{tabular}{l} 8 Check if at least \\ hait-time student \end{tabular} & \begin{tabular}{l} 9 Checived if a graduate \\ student \end{tabular} & \begin{tabular}{l} 10 ins. contract reimbifrefund \\ 5 \end{tabular} & \\ \hline \end{tabular}