Q22. I received a letter from the IRS questioning my AOTC claim. What should I do?A22. If you receive a letter or are audited by the IRS, it can be because the IRS did not receive a Form 1098-T, Tuition Statement, or the IRS needs additional information to support the amounts of qualified tuition and related expenses you reported on Form 8863.
If you did receive a Form 1098-T review it to make sure the student’s name and social security number are correct. If either is not correct, contact the school and ask the school to correct the information for future 1098-T reporting. If the student should have, but did not receive the Form 1098-T, contact the school for a copy.
Please note as described above, there are exceptions in which eligible educational institutions are not required to provide a Form 1098-T. See Q&A 18 for more information about the Form 1098-T.
If you claimed expenses that were not reported on the Form 1098-T in Box 1 as amounts paid or if your school reported the amount you were charged for qualified tuition and related expenses in Box 2, please send the IRS copies of receipts, cancelled checks or other documents as proof of payment. See your letter for further instructions for what documents to send.
https://www.irs.gov/credits-deductions/individuals/education-credits-questions-and-answers
