Can I claim college tuition expenses ($73k) for my court appointed legal dependent? She is not a permanent nor citizen of the US but a student under F-1 visa.

[Rainman12]

1) Confirm student is a Non-Resident Alien, a dependent on your return, who has an ITIN. From IRS Pub 970: "Taxpayer identification number (TIN) needed by due date of return. If you haven’t been issued a TIN by the due date of your 2018 return (including extensions), you can't claim the American opportunity credit on either your original or an amended 2018 return. Also, the American opportunity credit isn't allowed on either your original or an amended 2018 return for a student who hasn’t been issued a TIN by the due date of your return (including extensions). "

[Yessen]

yes student is a citizen of a different country and in the US on student visa. But I am permanent resident who is paying for the bill. ITIN is pretty easy to obtain however when I tried to file her a dependent on my tax return turbo tax wouldn't let me claim child tax credits because she wasn't US citizen nor permanent resident. 

[Rainman12]

No TIN, no tax benefits. When/if TIN is granted, benefits are usually Not retroactive. To apply for ITIN, see https://www.irs.gov/forms-pubs/about-form-w-7 

[Rainman12]

Required for CTC: "The child was a U.S. citizen, U.S. national, or U.S. resident alien. " Ref: https://www.irs.gov/publications/p972 

[Yessen]

Does this mean that even though I can't obtain tax credits because the child is under student visa, you can still claim college tuition expenses as long as you have ITIN, correct? 

[Rainman12]

Possibly, if all other requirements per Pub 970 are met (see above link: https://www.irs.gov/publications/p970 ). Partial quote therefrom: " However, you may claim a credit if the student doesn't receive a Form 1098-T because the student's educational institution isn't required to furnish a Form 1098-T to the student under existing rules (for example, if the student is a qualified nonresident alien, has qualified education expenses paid entirely with scholarships, has qualified education expenses paid under a formal billing arrangement, or is enrolled in courses for which no academic credit is awarded)."