MargaretL
Expert Alumni

Education

Yes and no.  There is no IRS requirement that you must claim an education credit or tuition and fees deduction. Claiming education tax benefits is a voluntary choice for those who qualify. If you don't want to claim them, you don't file the form. 

BUT - you must file the form if you would like claim any of the education tax benefits (unless the school is specifically not required to send you 1098-T).

You must also claim the form if your scholarships/grants/tuition free assistance is larger than your education expenses. The excess is your taxable income and must be reported as such with the form 1098-T.