need 1098-T to claim the lifetime learning credit?

[avo]

hi,

is the 1098-T mandatory to claim the above credit? it's for a real estate course that my husband took last year to get his license. it's with a community college and i think it's considered an eligible educational institution. 

he did not receive the form. 

let me know if we can claim this credit.

thank you. 

[ShirlynW]

Yes. Form 1098-T is a form provided to you and the IRS by an eligible educational institution that reports, among other things, amounts paid for qualified tuition and related expenses.

It depends, if your husband can claim the credit. Did the course maintain a skill with the position he was already had? You can claim the credit for continuing education, certificate programs or separate classes you take to acquire or improve job skills. The course must be to maintain your skill with your current line of work. Or if the classes are to maintain a skill with a position you already have.

[annapantula]

You might want to check with the community college to see if they actually provide 1098-T or not. If they don't, I suspect if you can request for any credit from IRS. The college should be one of the Eligible ones. Eligible institutions include most colleges, universities, and vocational schools that are eligible to participate in the Department of Education’s student aid programs. 

[TeresaM]

Yes, a Form 1098-T is required to claim the Lifetime Learning Credit.  I would recommend contacting the college and asking if they can issue one or if it might be available from his account on their website. 

The IRS says:

To be eligible to claim the AOTC or LLC, the law requires a taxpayer (or a dependent) to have received Form 1098-T, Tuition StatementPDF, from an eligible educational institution, whether domestic or foreign.

Click here for more information about the Lifetime Learning Credit from the IRS website. 

[avo]

i just talked to the college. she mentioned that the real estate course is a non-credit class, so there will be no 1098-T form. so it sounds like i can't claim that. 

thank you.

[DaveF1006]

 This isn't quite correct. The IRS states you can use the Lifetime Learning Credit to include courses used to acquire or improve job skills. 

You can apply for this credit in the program and report you do not have a 1098T.  First of all, there will be section with qualifying questions to determine if you are eligible for an exemption for not having a 1098T.

Next, you will report the name and address of the school and you will need their Federal ID number(EIN).  You may wish t call them and get that number or check to see if it is listed on their website. You may also do a google search by typing in EIN for XXXX.

[avo]

hi daveF1006,

thanks for answering my question. i went to the IRS website on the link that you have provided.

under the para below, it's stated that the 1098-T form is required to claim the credit. i'm able to bypass it on turbotax, telling them that i don't have the form, but i'm not sure if that is ok given what's specified on the IRS site.

Claiming the credit

To be eligible to claim the AOTC or LLC, the law requires a taxpayer (or a dependent) to have received Form 1098-T, Tuition StatementPDF, from an eligible educational institution, whether domestic or foreign.

[DawnC]

You can claim the LLC credit if the school is not required to send you a form.   See Q19 from this Education IRS Q&A

Be sure to keep records that show the student was enrolled and the amount of paid qualified tuition and related expenses. You may need to send copies if the IRS contacts you regarding your claim of the credit.

Use the IRS Interactive Tool to confirm whether you can claim the credit or not.   @avo