The deduction won't be allowed with respect to the qualified tuition and related expenses of an individual, unless the taxpayer includes the name and taxpayer identification number of that individual on his or her income tax return for the relevant year.

Beginning for the 2016 tax year, a taxpayer will not be allowed to claim the higher education tuition and fees deduction or the education credits (American Opportunity and Lifetime Learning) unless the taxpayer has received a Form 1098-T from the educational institution (Trade Act Sec 804(a)(1)). Thus, taxpayers won’t be able to file their returns on which they claim the tuition and fees deduction until they have received the Form 1098-T. 1098-Ts received by a dependent of the taxpayer are treated as received by the taxpayer (Trade Act Sec 804(a)(2)).