I am having the same question. My daughter received a 1098-T in 2018 which includes the tuition billed for the spring semester of 2019. We did not receive a 1098-T for 2019 even though the tuition was actually paid in 2019. Due to not receiving a 1098-T I am not entering any tuition paid for 2019 and losing the American Opportunity Credit for 2019. She has claimed this credit for 3 years and should be eligible for one more year. However, I don't know if she qualifies for the exception?? If I click Yes to the exception and manually enter her tuition then we get the credit. I don't want to do the wrong thing, but it feels we are entitled to the AOC for the 4th year. Any advice?
