The IRS issued proposed regulations regarding the American Opportunity Tax Credit and the Lifetime Learning Credit, as well as the deduction for qualified tuition expenses (under IRC Sec. 222, if you were curious).
What changed?
The regulations say that (unless an exception applies), a taxpayer cannot take an education tax credit or deduction unless the taxpayer (or their dependent) received a Form 1098-T from the educational institution.
What if I didn’t receive the form despite having paid tuition?
Your best bet is to contact your school’s bursar, although some schools make the forms available to students online via their portal.