College Tuition - Form 1098-T

[FiguringItOut]

My ex-h and I each paid 50% of Fall 2020 semester for our kid directly to school.  This was her first college semester.
Now she received Form 1098-T from college showing the amount that was paid (in total) by both of us.
What do we do now regarding filing taxes?  How do we split this between us on our respective tax returns?  Can we each use this form but only indicate 50% of the amount on the form on our respective returns?

[SimpleCycle]

You cannot split the tuition paid on 1098-T.  Whoever claims the dependent on their tax return (probably spelled out in your divorce decree) can use the 1098-T to take whatever is the most advantageous education credit or deduction.  See IRS Pub 970.