Probably not. while the military doesn't come out and explicitly say this, the information below seems to point to that.
Per UNITED STATES AIR FORCE ACADEMY INSTRUCTION 65- 101...
Section 5.4.
The USAF Academy does not issue IRS Form 1098-T, Tuition Statement, because
(1)USAFA is prohibited by law from charging tuition,
(2) USAFA is not considered an eligible educational institution as we are ineligible to participate in the Department of Education’s student aid program, and
(3) USAFA does not maintain a separate student financial account required by the IRS. Any tax consequence as a result of attending USAFA, receiving scholarship funds, and/or receiving educational investment plan proceeds are the responsibility of the cadet.
Section13.
Student aid, educational tax benefits, and educational credits. USAFA is not eligible to participate in the Department of Education Title IV programs and therefore does not receive Title IV program funds. USAFA is an eligible school for deferment purposes only. Since USAFA is not eligible to participate in a student aid program administered by the Department of Education, it is not an eligible educational institution as defined in IRS Publication 970,
Tax Benefits for Education, and does not file any Form 1098-T. Because USAFA is not an eligible educational institution, any education expenses a cadet may incur are not qualified education expenses for the Hope, American Opportunity or Lifetime Learning Credits, the Tuition and Fees Deduction, or distributions from education savings plans.
Please see this link Academy for a full discussion.
