Here's a reminder: starting with 2016 tax returns, Form 1098-T is required.

Congress has tightened the requirement for claiming tuition credit to discourage fraudulent claims.

Form 1098-T which the school issues, is now required in order to claim the American Opportunity or Lifetime Learning Credits, similar to the requirement of presenting the W2 before the tax return is filed. It is no longer permissible to claim the credit based upon your records alone. Just as I cannot file a tax return without being in possession of the W2, same goes for the 1098-T form.

Business-related education as an itemized or self-employment deduction does not fall under this stricter documentation, though it requires the usual level of proof as for any expenses.

Note that the Tuition and Fees Deduction has expired, and currently there's no indication that it will be revived.