For most taxpayers, you need to receive Form 1098-T in order to claim the American Opportunity Credit or Lifetime Learning Credit.
What if I don't have a 1098-T?
If you don't have a 1098-T, but you know the amount of tuition paid to the college, you can enter that amount on the Additional Tuition Expenses screen.
Menu Path: Deductions/Credits > Common Deductions/Credits > College Tuition (1098-T)