Education

No, it does not mean you cannot claim an education credit. 

Yes, if they will not issue a 1098-T, you will need to enter the amount paid from your own records. 

Please make sure you are accurate as to what was paid. Keep copies with your tax file. 

For The American Opportunity Tax Credit, you would have needed to be attending as an "at least half time" student. 

If you are eligible for both (one OR the other) credits, the American Opportunity Tax Credit is usually more valuable. (Because it is REFUNDABLE, does not only lower tax, can also increase refund) 

According to the IRS:

“However, you may claim a credit if the student doesn't receive Form 1098-T because the student's educational institution isn't required to furnish Form 1098-T to the student under existing rules (for example, if the student is a qualified nonresident alien, has qualified education expenses paid entirely with scholarships, has qualified education expenses paid under a formal billing arrangement, or is enrolled in courses for which no academic credit is awarded). If a student's educational institution isn't required to provide Form 1098-T to the student, you may claim a credit without Form 1098-T if you otherwise qualify, can demonstrate that you (or a dependent) were enrolled at an eligible educational institution, and can substantiate the payment of qualified tuition and related expenses.”

“To claim the American opportunity credit, the student for whom you pay qualified education expenses must be an eligible student. This is a student who meets all of the following requirements. 

• The student didn't have expenses that were used to figure an American opportunity credit in any 4 earlier tax years. 

• The student hadn't completed the first 4 years of postsecondary education (generally, the freshman, sophomore, junior, and senior years of college) before 2022. 

• For at least one academic period beginning in 2022 (or the first 3 months of 2023 if the qualified expenses were paid in 2022), the student was enrolled at least half-time in a program leading to a degree, certificate, or other recognized educational credential. 

• The student hasn't been convicted of any federal or state felony for possessing or distributing a controlled substance as of the end of 2022.”

“Generally, you can claim the lifetime learning credit if all three of the following requirements are met. 

• You pay qualified education expenses of higher education. 

• You pay the education expenses for an eligible student. 

• The eligible student is either yourself, your spouse, or a dependent you claim on your tax return.”

“Academic period. An academic period includes a semester, trimester, quarter, or other period of study (such as a summer school session) as reasonably determined by an educational institution. If an educational institution uses credit hours or clock hours and doesn't have academic terms, each payment period can be treated as an academic period.”

Follow the Education Interview in TurboTax (make sure you go through the ENTIRE interview) ad the program will tell you if you are eligible for both and if so which one you should take. 

Pub 970