BEFORE I SET ON, THANKS FOR ALL THE HELP.

MY CLIENT HAS A 19 YEAR OLD STUDENT WITHOUT 1098-T (HIS COLLEGE PORTAL IS NOT ISSUING IT). IF I MARK "S" ON DEPENDENT PART, CLINET CAN GET A REFUND. ANOTHER PERSON BROUGHT SOME PAPER FOR 2021 SOWING THAT IRS DEBITED HIM BECAUSE ON HIS RETURN THERE WAS NOT A 1098-T AND IRS ASKED HIM TO FILL OUT THE FORM 8862. NOW, I DO NOT WANT TO MAKE THE SAME MISTAKE FOR A NEW CLIENT. 

IN CONCLUTION: CAN I PUT "S" FOR DEPENDENT EVEN IF THE DEPENDENT DOES NOT HAVE A 1098-T?

HOW IRS UNDERSTAND THIS DEPENDENT IN FACT IS A STUDENT?

ANY HELP IS VERY WELCOME.