Attending a School in Europe - Master Program

[jfennimore]

Can I deduct educational expenses for my daughter for attending a Masters program in Europe?

[macuser_22]

Maybe if it an eligible educational institution and the student can be your dependent.

Eligible educational institution. An eligible educational institution is generally any accredited public, nonprofit, or proprietary (privately owned profit-making) college, university, vocational school, or other postsecondary

educational institution. Also, the institution must be eligible
to participate in a student aid program administered by the
U.S. Department of Education. Virtually all accredited
postsecondary institutions meet this definition.
An eligible educational institution also includes certain
educational institutions located outside the United States
that are eligible to participate in a student aid program administered
by the U.S. Department of Education.

See: https://www.irs.gov/pub/irs-pdf/p970.pdf

The school should be able to tell you if they qualify.

[ErnieS0]

Probably not. You can only claim a Lifetime Leaning Credit for tuition paid to a school that is eligible to participate in a student aid program run by the U.S. Department of Education. Additionally you will need Form 1098-T.

Most overseas schools do not qualify. 

As awesome Tax Champ @macuser_22 says you can check if your school is on the U.S. Department of Education’s Database of Accredited Post Secondary Institutions and Programs (DAPIP) or the Federal Student Loan Program list

More info: What is an Eligible Educational Institution?

[jfennimore]

THank You Macuser 22 for you kind an d helpful response.