Conflicting answers on 1098-T

[billmcse]

I continue to get continued conflicting answers on if a 1098-T form is for informational purposes or if it is sent to the IRS. Many say yes, many say no. Perhaps it is based on the school? His school does not sent out a 1098-T form. If you want one, you need to go online and view it. It also states this on his school's website:

"A representation of the Tuition statement form 1098-T is shown below.. This will not be sent to you or to the Internal Revenue Service."

So I stand confused.

[MinhT1]

Eligible educational institutions are required to file Form 1098-T with the IRS. However, you aren't required to report it on your tax return unless you wish to claim education credits, or report taxable scholarships.

According to this IRS document:

Who must file.

You must file Form 1098-T if you are an eligible educational institution. An eligible educational institution that is a governmental unit, or an agency or instrumentality of a governmental unit, is subject to the reporting requirements of Form 1098-T. A designated officer or employee of the governmental entity must satisfy the reporting requirements of Form 1098-T.

[billmcse]

So why would the school post that message on their website? I think the iffy wording is "if you are an eligible educational institution." 

Again, so many conflicting and confusing answers.

[MinhT1]

You can only claim education expenses if your school is an eligible educational institution.

You can use this IRS link to check if your school is an eligible educational institution.