Hal_Al
Level 15

Education

"I heard it didn't have to."
It doesn't have to and is not allowed to; if it is not an eligible institution. If you paid tuition, out of pocket or with loans, and you did not get a 1098-T; you are not eligible for the federal education credits. If it is an eligible institution, it is required to issue a 1098-T, unless all you tuition was paid by tax free scholarships.