1.) only if there is an education credit on Schedule 3, Line 3.
2.) correct
Is Form 8863 part of your 2022 e-filed tax return? If it is, the 1098-T amounts are included in the filed return. If there is no Form 8863 (no amount on Sched 3, Line 3), there was no 1098-T data filed with your return. You may see an empty form when viewing the return in the 2022 software.
If you have education credits (form 8863) on your 2022 return, the 1098-T data that was used to calculate the credit has to be there. Any 1098-T that wasn't used to calculate your education credit would not be included in your e-filed return, and that 1098-T would not transfer to next year.
The help article references only Form 1099 (not 1098) payers information, so the 1098-T payer information doesn't automatically transfer in with the previous year tax file.
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