Thanks, I made for him 8862 and it is important to mention that IRS mentioned on its notice that we changed your refund that when I checked the only reason was for his daughter that did not have 1098-T.

His EITC WAS REMOVED AND IRS GAVE HIM ONLY $500 AS OTHER DEPENDENT.

SO, FOR MY OLD CLIENT WHO HAS A SON WITHOUT 1098-T, I PUT "S" FOR DEPENDENT PART BUT I THINK SAME PROBLEM MAY HAPPEN.