What kind of continuing education was this? A couple hours on four Saturdays or weekend nights? To qualify, the taxpayer must be enrolled for at least one academic period beginning in the tax year. “Academic Period” can be semesters, trimesters, quarters or any other period of study such as a summer school session. Academic periods are determined by the school. If the school has decided not to issue a 1098-T, it probably decided that the class was too short to qualify.

Don’t waste your time on the IRS “quick and dirty” information pages. They’re as useless as the FAQ’s that the Administration is trying to pass off as fiat law. Is a 1098-T always required? Here’s what the Form 8863 instructions add:

However, you may claim one of these education benefits if the student doesn't receive a Form 1098-T because the student’s educational institution isn't required to furnish a Form 1098-T to the student under existing rules (for example, if the student is a qualified nonresident alien, has certain qualified education expenses paid entirely with scholarships, has certain qualified education expenses paid under a formal billing arrangement, or is enrolled only in courses for which no academic credit is awarded). If a student’s educational institution isn't required to provide a Form 1098-T to the student, you may claim one of these education benefits without a Form 1098-T if you otherwise qualify, can demonstrate that you (or a dependent) were enrolled at an eligible educational institution, and can substantiate the payment of qualified tuition and related expenses.