Q. Am I missing something since both schools claim no 1098-T is allowed?
A. No. Somebody at those schools made those decisions for a variety of reasons.
Q. Does not being allowed to generate a 1098-T (as opposed to choosing not to make one) automatically mean the LLC is not applicable?
A. Probably, but we only know that they chose not to.
Q. Does you not having a 1098-T increase the likelihood that the IRS will reject your claim?
A. Probably. But, I'd claim it anyway.
From Pub 970, pages 23-24
Overview of the Lifetime
Learning Credit for 2022
Type of program required - Student doesn't need to be pursuing a program leading to a degree or other recognized education credential
Qualified Education Expenses
"For purposes of the lifetime learning credit, qualified education expenses are tuition and certain related expenses required for enrollment in a course at an eligible educational institution. The course must be either part of a postsecondary degree program or taken by the student to acquire or improve job skills"
