Question 20 on the IRS Education Credit Link declares that you still can claim the credit if the school closed and you didn't receive a 1098-T.
In Turbo Tax, declare that you didn't receive a 1098-T. They will ask for a FEIN. Enter a random 9 digit number. You will not be able to electronically file, but you will be guided on how to mail in the tax return once you get to that step. Along with the return, you will have to include verification of the expenses. Use the link to figure what steps you will need to take.
