Can I take the education exemption if I never recieved a 1098-T?

[TeresaM]

First, check with the school as you may have access to the form via your online account there. If you do file without a copy of the Form 1098-T, you will still need to have the school's federal ID number, as the IRS will not accept the credit without that number. If they cannot give you a copy of the form, ask for the amount of any tuition paid, any scholarships, and the federal ID.

You will report this in the Deductions and Credits section under Education. If you are filing without the form, click to Start or Revisit the area for Form 1098-T and look for the screen Did you get a 1098-T for the year 2022?  Answer No. 

Then, if you have attempted to obtain the form from your school but have not been successful, check that you qualify for an exemption and Continue.

It will allow you to enter tuition costs in an alternative screen. 

[Hal_Al]

Q. Can I take the education credit if I never received a 1098-T?

A. Probably not.  But, it depends on the reason that you didn't receive a 1098-T.

Many schools no longer mail out the 1098-T.  You obtain it from your school account, on line.

 To be eligible for the tuition credits, the course must be taken at "an eligible institution". The school should be able to tell you if it is an eligible educational institution. In general, an eligible educational institution is an accredited college, university, vocational school, or other postsecondary educational institution, including accredited, public, nonprofit, and proprietary (privately-owned, profit-making) postsecondary institutions. Additionally, in order to be an eligible educational institution, the school must be eligible to participate in a student aid program administered by the Department of Education. If they issue a 1098-T they are probably an eligible institution.

Enter your school at the link below, to see if it's on the dept. of education list.

https://ope.ed.gov/dapip/#/home

A form 1098-T was made a requirement for the education credits a few years ago.  However, if you qualify for an exception, you may still claim the AOC, without a 1098-T.  If you attended an eligible institution, you most likely qualify for an exception. 

Exception 1098-T exception

 “However, a taxpayer may claim one of these education
benefits if the student doesn’t receive a Form 1098-T because
the student’s educational institution isn’t required to send a
Form 1098-T to the student under existing rules (for example, if
the student is a nonresident alien, has qualified education
expenses paid entirely with scholarships, or has qualified
education expenses paid under a formal billing arrangement). If a
student’s educational institution isn’t required to provide a Form
1098-T to the student, a taxpayer may claim one of these
education benefits without a Form 1098-T if the taxpayer
otherwise qualifies, can demonstrate that the taxpayer (or a
dependent) was enrolled at an eligible educational institution,
and can substantiate the payment of qualified tuition and related
expenses.”  https://www.irs.gov/pub/irs-pdf/f8917.pdf