No, you don't have to file a 1098-T form. Keep in mind that the form is for a DEDUCTION. Iff the law has not changed, you are not required to take a deduction. I have also read the IRS 1098-T instructions and most of it is geared to the University-related filing requirements for the students...
The only reason that Universities send out the form, to the students. is to ensure that the $ (numbers), that the University sends to the government, align with your deductions (should you wish to take them).
Please note the tax categories (buckets and associated calculations) on the 1098-t are such that grants and/or scholarships offset your payments. This means a Merit Scholar or a Student Athlete can see an increase in taxes if you submit the form.
For an average family , who are paying a large tuition bill, this deduction can be a blessing and for some it can be a curse. You can know when to holdem and when to foldem....
