1098-T, any new insights?

Just wondering if anyone has in the last couple years successfully filed form 8863 for the American opportunity credit, even if the university didn't issue a 1098-T? I know you have to have an EIN for the university (I know this because I was audited in 2018 because we didn't. Eventually decided in our favor but took a year of posting things back and forth, which was no fun). Child 2 now attending Univ. of Bristol which has given us an EIN but specifically stated they do not/will not issue a 1098-T. If other people have had success just showing the official receipts then I might be inclined to try again.... maybe... curious to hear other people's experiences. Thanks!

I have not been in this situation but have been in receipt of wages, pensions and interest from UK companies that do not supply IRS forms (W2s or 1099s)

I have always been able to enter the data using substitute forms for W2 and 1099-R or directly in Schedule B for 1099-INTs. I use TurboTax and on a search for this subject I see that they have a solution.

https://ttlc.intuit.com/community/college-education/discussion/i-didn-t-receive-a-1098-t-although-i-went-to-school-last-year-how-do-i-claim-what-i-paid/00/558633

I didn't receive a 1098-T, although I went to school last year. How do I claim what I paid?

June 4, 2019 11:03 PM
First, you will want to wait until after Jan 31st as schools have until then to mail the Form 1098-T to you. 

If you don't receive a Form 1098-T by Jan 31st, you can still enter your school expenses without a Form 1098-T.  The IRS does not explicitly require a Form 1098-T in order to claim any education-related credits.  However, you will need some sort of records in order to prove any expenses claimed such as canceled checks, receipts, a record of account, credit card statements, etc.

To enter the expenses, simply proceed with the education section of TurboTax as normal. 

The easiest way to get to this section in TurboTax is to use the search feature. 
Log into your account and click Take Me to My Return (you must click this before performing the search below)
Click the search icon (magnifying glass in top right-hand corner)
Search for "1098T" and click the "jump to 1098T" link that appears
This will bring you to the Education Expenses section where you can add a student and related Form 1098-T information
When you come to the screen asking if you received a Form 1098-T, simply answer “no” to that question and proceed with the rest of the interview.  You will be able to enter the amount of tuition and fees paid to the school.

You don't need a 1098-T if any of these apply:
1. If you or your dependent:
·         Haven't received the 1098-T by January 31, or by the date you file your return (whichever is later).
·         Requested the 1098-T from your school after January 31 but before filing your return.
·         Cooperated with the school's efforts to get the info necessary to send you the 1098-T.
2. If the school is not required to send a 1098-T.
Just make sure you have your education expenses and enrollment documented to take this credit using one of these exceptions.

Thanks durhamlad, it's good to hear what your experiences have been. I guess what I'm really wondering is whether people have been able to do that for the American opportunity credit, without getting audited, given it's a refundable credit and perhaps subject to more scrutiny. I know it's possible to successfully make the case during an audit. But I'd like to avoid that pain again, especially with post taking so long now. (Even pre-pandemic, the mailed IRS requests took so long to get to me, that I literally had to turn around all the paperwork they wanted in a day.) Anyway, just knowing whether no one has had issues or everyone has had will make the decision for me. Cheers!