According the 2018 Instructions for Forms 1098-E and 1098-T
Specific Instructions for Form 1098-T
File Form 1098-T, Tuition Statement, if you are an eligible educational institution. You must file for each student you enroll and for whom a reportable transaction is made. Also, if you are an insurer, file Form 1098-T for each individual to whom you made reimbursements or refunds of qualified tuition and related expenses.
Exceptions. You do not have to file Form 1098-T or furnish a statement for:
*Courses for which no academic credit is offered, even if the student is otherwise enrolled in a degree program;
*Nonresident alien students, unless requested by the student;
*Students whose qualified tuition and related expenses are entirely waived or paid entirely with scholarships; and
*Students for whom you do not maintain a separate financial account and whose qualified tuition and related expenses are covered by a formal billing arrangement between an institution and the student’s employer or a governmental entity, such as the Department of Veterans Affairs or the Department of Defense.
Is it possible, then, when there was no amount paid for QEE because of scholarships, that there will be NO 1098-T sent?
Yes, schools are not required to file them if scholarships and grants exceed QEE.
However, check the online portal. My daughter didn’t receive a 1098-T but there was one online. Computers are amazing and do the work even when not required.