As in autosomal recessive inheritance, two copies of a disease allele on the X chromosome are required for an individual with two X chromosomes (a female) to be affected with an X-linked recessive disease.
The form 1098-T is used by the student or whoever pays the qualified tuition or educational expenses to claim a credit to taxes filed on IRS Form 1040 or 1040-A. The form will show the student's name, address, social security number and other identifying information.
IRS Form 8863. For any tax year that you claim either of the tax credits, the IRS requires you to prepare a Form 8863 and submit it with your personal income tax return. You use this form to report your eligible school expenses and to calculate the credit.