I just went through a 6 month long back and forth with the IRS about tuition. The IRS questioned my 2012 1098T (and my mortgage 1098). I sent a copy of the 1098T. Not good enough. They came back wanting proof of payment from me. So, I gave them copies of payment receipts/emails and credit card statements.
If you qualify for the Education credits (American Opportunity and/or Lifetime Learning), I would go back and amend your taxes for that year. That is cash back to you.
Even if they don't correct it, you should be able to amend it based off your own information. Make sure you had enough credits that year (half time)and make sure whatever you use as proof is solid. I don't know what exactly saved me, the payment receipts via email from the institution (it was a receipt, but also stated it wasn't "confirmed until my credit card was charged") or the credit card statements or both.
I make it a habit to verify my tax statements against my own records/receipts. I also attach all books/supplies purchased for the term to the tuition receipt for each term and this is what saved me (They wanted $2,200 back) .
[This message edited by LisaP at 11:19 AM, February 4th (Tuesday)]
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