According to the IRS FAQ on Education Credits, you may claim the education credit without a 1098-T if
"...you did not receive a Form 1098-T because the school is not required to provide you a Form 1098-T [and] if:
- The student and/or the person able to claim the student as a dependent meets all other eligibility requirements to claim the credit,
- The student can show he or she was enrolled at an eligible educational institution, and
- You can substantiate the payment of qualified tuition and related expenses.
Be sure to keep records that show the student was enrolled and the amount of paid qualified tuition and related expenses. You may need to send copies if the IRS contacts you regarding your claim of the credit."
Be aware that you may only claim the American Opportunity Tax Credit (AOTC) for education in four tax years and plan accordingly.
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