Can a taxpayer claim the LLC if they did not receive a 1098-T? Per IRS website the college/university must receive a 1098T. The taxpayer took one continuing education class during the year and the university is telling him he can take the credit even though they don't issue a 1098T for continuing ed classes.  From IRS.gov:Claiming the credit To be eligible to claim the AOTC or LLC, the law requires a taxpayer (or a dependent) to have received Form 1098T from an eligible educational institution, whether domestic or foreign. Generally, students receive a Form 1098-T, Tuition Statement, from their school by January 31. This statement helps you figure your credit. The form will have an amount in box 1 to show the amounts received during the year. But this amount may not be the amount you can claim. See qualified education expenses for more information on what amount to claim.