Exceptions. 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.
If you should have received a form and have not, contact your educational institution.
**Say "Thanks" by clicking the thumb icon in a post**Mark the post that answers your question by clicking on "Mark as Best Answer"
If you attended an eligible institution, you probably qualify for an exception to not having a 1098-T. When you answer the exception question in TurboTax (TT) at the 1098-T entry place, TT will let you enter tour educational expenses.
“However, a taxpayer may claim one of these education benefits if the student doesn’t receive a Form 1098-T because the student’s educational institution isn’t required to send a Form 1098-T to the student under existing rules (for example, if the student is a nonresident alien, has qualified education expenses paid entirely with scholarships, or has qualified education expenses paid under a formal billing arrangement). If a student’s educational institution isn’t required to provide a Form 1098-T to the student, a taxpayer may claim one of these education benefits without a Form 1098-T if the taxpayer otherwise qualifies, can demonstrate that the taxpayer (or a dependent) was enrolled at an eligible educational institution, and can substantiate the payment of qualified tuition and related expenses.” https://www.irs.gov/pub/irs-pdf/f8917.pdf