If your school does not provide 1098-T, then it may be that they are not an "eligible institution".
Eligible educational institution.
An eligible educational institution is generally any accredited public, nonprofit, or proprietary (privately owned profit-making) college, university, vocational school, or other postsecondary educational institution.
Also, the institution must be eligible to participate in a student aid program administered by the U.S. Department of Education. Virtually all accredited postsecondary institutions meet this definition.
The educational institution should be able to tell you if it is an eligible educational institution. You need to confirm this with your educational institution.
Please see the following:
IRS Publication 970, Education Expenses
Form 1098-T.
Generally, an eligible educational institution (such as a college or university) must send Form 1098-T (or acceptable substitute) to each enrolled student by February 1, 2021 (January 31 falls on a Sunday).
An institution will report payments received (box 1) for qualified education expenses. However, the amount on Form 1098-T might be different from what you paid. When figuring the credit, use only the amounts you paid or are deemed to have paid in 2020 for qualified education expenses.
Specific Instructions for Institution Filing Form 1098-T
File Form 1098-T, Tuition Statement, if you are an eligible educational institution. You must file for each student you enroll and for whom a reportable transaction is made. Also, if you are an insurer, file Form 1098-T for each individual to whom you made reimbursements or refunds of qualified tuition and related expenses.
Exceptions.
The educational institution does not have to file Form 1098-T or furnish a statement for:
- Courses for which no academic credit is offered, even if the student is otherwise enrolled in a degree program;
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Nonresident alien students, unless requested by the student;
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Students whose qualified tuition and related expenses are entirely waived or paid entirely with scholarships; and
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Students for whom you do not maintain a separate financial account and whose qualified tuition and related expenses are covered by a formal billing arrangement between an institution and the student’s employer or a governmental entity, such as the Department of Veterans Affairs or the Department of Defense.
For Additional information refer to IRS publication 970
