No. A 1098-T is not required in order for the tax filer to report their education expenses. You can log into your college online account, go to the financials section of your account and get all the data you need there, to support what you report to the IRS.
Do take special note however, that without a 1098-T you may not qualify for some education credits. Not every situation requires a 1098-T to be issued either. Besides, most foreign schools don't "do" 1098-T's anyway and there's nothing the IRS can do to make them either. The IRS knows this too.
Do take note that beginning in 2018, the "tuition and fees" deduction is no longer allowed as congress did not renew that one after it expired at the end of 2017.
