My son does not have a 1098-T but we paid tuition out of pocket for a part time semester. How can he claim this?

[KrisD15]

Do you know why the school did not issue Form 1098-T?

Even without a 1098-T you need the school EIN (Employer Identification Number) and the school must be eligible. 

Do you know the EIN of the school and if the school is an eligible educational institution? 

According to the IRS:

"Eligible educational institution. An eligible educational institution is one whose primary function is the presentation of formal instruction and that normally maintains a regular faculty and curriculum and normally has a regularly enrolled body of students in attendance at the place where it regularly carries on its educational activities."

[Hal_Al · Accepted solution]

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

Q. My son does not have a 1098-T but we paid tuition out of pocket for a part time semester. Can he claim this?

A. Probably not.  But, more information is needed. 

First and most important: Is the school an eligible institution.

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://www.savingforcollege.com/eligible-institutions   

If the student is your dependent, you claim the tuition credit, not him. He can claim it, if you forgo claiming him and lose then$500 other dependent credit. He is only eligible for the non refundable credit (he must have a tax liability).

He must be half time or more and be a degree candidate to get the most generous credit

More info at:  

https://turbotax.intuit.com/tax-tips/college-and-education/what-are-education-tax-credits/L7TuLrVqZ

https://ttlc.intuit.com/turbotax-support/en-us/help-article/tax-credits-deductions/education-tax-cre... shorter

 https://www.irs.gov/Individuals/AOTC

https://www.irs.gov/newsroom/american-opportunity-tax-credit-questions-and-answers

https://www.irs.gov/credits-deductions/individuals/education-credits-questions-and-answers

 https://www.irs.gov/individuals/llc

Q. How to we claim the credit?

A. In TurboTax (TT), enter at:

Federal Taxes Tab (Personal for H&B version)

Deductions & Credits

-Scroll down to:

--Education

  --Education Expenses and Scholarships (1098-T)