1098 -T for F1 VISA holder - to claim Lifetime Learning Credit

[swapnil-fultankar]

I want to apply ITIN for my spouse who is on F1 VISA (nonresident alien but resident alien for tax purpose). For ITIN application we need to submit federal tax return as document.
Her school can’t give 1098-T without SSN/ITIN.
So while preparing federal tax return, can I declare tuition and enrollment fee which I paid for my spouse, to claim lifetime Learning credit (without 1098-T yet) ?
Looks like we are eligible to claim lifetime learning credit, but we don’t have 1098-T yet (At the time of federal tax filing).

We are planning to file married jointly.

[LinaJ2018 · Accepted solution]

Yes, you can claim the credit without Form 1098-T as long as you can show proof for any of the qualified education expenses you pay out of pocket upon the IRS' request.  

In the program, under the "Education" section, check "I qualify for an exception"  to continue.