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You or the taxpayer should find out WHY there was not a 1098-T issued. In some cases, the college is not required to. Immediately after the law was passed that required the 1098-T in order to claim a credit, the IRS/Treasury released Proposed Regulation saying that is not required for the credit if the college is not required to issue it.
You do not have to file Form 1098-T or furnish a statement for:
Courses for which no academic credit is offered, even if the student is otherwise enrolled in a degree program;
Nonresident alien students, unless requested by the student;
Students whose qualified tuition and related expenses are entirely waived or paid entirely with scholarships; and
Students for whom you do not maintain a separate financial account and whose qualified tuition and related expenses are covered by a formal billing arrangement between an institution and the student’s employer or a governmental entity, such as the Department of Veterans Affairs or the Department of Defense.
