If a school does not receive federal tuition aid and does not send out a 1098, can you still take the AOC education credit?

Yes.  "You can still claim the AOTC if you did not receive a Form 1098-T because the school is not required to provide you a Form 1098-T if:

• The student and/or the person able to claim the student as a dependent meets all other eligibility requirements to claim the credit,
• The student can show he or she was enrolled at an eligible educational institution, and
• You can substantiate the payment of qualified tuition and related expenses.

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."

Penn Foster is accredited by the Distance Education Accrediting Commission (DEAC). The DEAC is listed by the U.S. Department of Education as a recognized accrediting agency and is recognized by the Council for Higher Education Accreditation (CHEA).

IRS Education credits: questions and answers