"Or if you find it easier, just change the numbers in boxes 1& 5 to what your records show. The 1098-T that you enter in TT is not sent to the IRS."
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Actually, this answer came up in Google from a TurboTax page (I Googled, "does the IRS receive form 1098-T?):
Answer:
Eligible post-secondary institutions are required to send Form 1098-T to tuition-paying students by January 31 and file a copy with the IRS by February 28.
