According to the
IRS' Education
Credits: Questions and Answers page, a student generally must receive a Form 1098-T for tax year 2018 to claim
an education credit:
"To be eligible to claim the AOTC or the LLC,
the law requires a taxpayer (or a dependent) to have received Form 1098-T,
Tuition Statement, from an eligible educational institution."
However, there are
exceptions, which may or may not apply to your situation. Please see the IRS' Questions 18 through 20
in the link above to see them
If your school
issues 1098-T forms and just hasn't gotten it to you yet, you really should try
to get it, if you can. Check with your
school, and be aware that many schools make the 1098-T available online, and
don't mail it.