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law requires a taxpayer (or a dependent) to have received Form 1098-T, Tuition Statement, from an eligible educa- tional institution, whether domestic or foreign. However, you may claim a credit or deduction if the stu- dent doesn't receive Form 1098-T because the student's educational institution isn't required to furnish Form 1098-T to the student under existing rules (for example, if the student is a qualified nonresident alien, has qualified education expenses paid entirely with scholarships, has qualified education expenses paid under a formal billing arrangement, or is enrolled in courses for which no aca- demic credit is awarded). If a student's educational institu- tion isn't required to provide Form 1098-T to the student, you may claim a credit or deduction without Form 1098-T if you otherwise qualify, can demonstrate that you (or a dependent) were enrolled at an eligible educational insti- tution, and can substantiate the payment of qualified tui- tion and related expenses. You may also claim a credit or deduction if the student attended an eligible educational institution required to fur- nish Form 1098-T but the student doesn’t receive Form 1098-T before you file your tax return (for example, if the institution is otherwise required to furnish Form 1098-T and doesn’t furnish it or refuses to do so) and you take the following required steps: After January 31, 2022, but be- fore you file your 2021 tax return, you or the student must request that the educational institution furnish Form 1098-T. You must fully cooperate with the educational in- stitution's efforts to gather the information needed to fur- nish Form 1098-T. You must also otherwise qualify for the benefit, be able to demonstrate that you (or a dependent) were enrolled at an eligible educational institution, and substantiate the payment of qualified tuition and related expenses. Educational institution's EIN required. To claim the American opportunity credit, you must provide the educa- tional institution's employer identification number (EIN) on your Form 8863. You should be able to obtain this infor- mation from Form 1098-T or the educational institution. See chapter 2. Form 8862 may be required. If your American opportu- nity credit was denied or reduced for any reason other than a math or clerical error for any tax year beginning af- ter 2015, you must attach a completed Form 8862, Infor- mation To Claim Certain Credits After Disallowance, to your tax return for the next year for which you claim the credit. See chapter 2. Ban on claiming the American opportunity credit. If you claim the American opportunity credit even though you're not eligible, you may be banned from claiming the credit for 2 or 10 years depending on your conduct. See chapter 2. Taxpayer identification number (TIN) needed by due date of return. If you haven’t been issued a TIN by the due date of your 2021 return (including extensions), you can't claim the American opportunity credit on either your original or an amended 2021 return. Also, the American opportunity credit isn't allowed on either your original or an amended 2021 return for a student who hasn’t been is- sued a TIN by the due date of your return (including extensions). See chapter 2. Coordination with Pell grants and other scholarships or fellowship grants. It may benefit you to choose to in- clude otherwise tax-free scholarships or fellowship grants in income. This may increase your education credit and lower your total tax or increase your refund. See Coordi- nation with Pell grants and other scholarships or fellow- ship grants in chapter 2 and chapter 3. Achieving a Better Life Experience (ABLE) account. This is a savings account for individuals with disabilities and their families. Distributions are tax free if used to pay the beneficiary's qualified disability expenses, which may include education expenses. For more information, see Pub. 907, Tax Highlights for Persons With Disabilities. Estimated tax payments. If you have taxable income from any of your education benefits and the payer doesn't withhold enough income tax, you may need to make esti- mated tax payments. For more information, see Pub. 505, Tax Withholding and Estimated Tax. Employer-provided educational assistance benefits. Employer-provided educational assistance benefits in- clude payments made after March 27, 2020, and before January 1, 2026, for principal or interest on any qualified education loan you incurred for your education. See chap- ter 10. Miscellaneous itemized deductions. For tax years be- ginning after 2017 and before 2026, you no longer deduct work-related education expenses as a miscellaneous itemized deduction subject to a 2%-of-adjusted-gross-in- come floor. See chapter 11. Photographs of missing children. The Internal Reve- nue Service is a proud partner with the National Center for Missing & Exploited Children® (NCMEC). Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (800-843-5678) if you recognize a child. Introduction This publication explains tax benefits that may be availa- ble to you if you are saving for or paying education costs for yourself or, in many cases, another student who is a member of your immediate family. Most benefits apply only to higher education. What is in this publication. Chapter 1 explains the tax treatment of various types of educational assistance, in- cluding scholarships, fellowship grants, and tuition reduc- tions. Two tax credits for which you may be eligible are ex- plained in chapter 2 and chapter 3. These benefits, which reduce the amount of income tax you may have to pay, are: • The American opportunity credit, and • The lifetime learning credit. Publication 970 (2021) Page 3