No, if you did not have qualified expenses, there is nothing to report. Specific Instructions for Form 1098-T states: You do not have to file Form 1098-T or furnish a statement for:
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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.
If you paid in Jan 2021 for classes in 2020, then 1098-T would be 2021 and there would not be a form for 2020.
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