Claiming College expenses for Study Abroad

[Hath]

My son attended college in Australia last year.  We used the ISEP program but went with a direct application rather than a "exchange" as he wasn't likely to find someone from Australia to attend his school.  I paid all expenses through ISEP (Company who manages program), but never got a 1098-T for the semester ( since this didn't go through his school). 

Am I able to write off the costs of the tuition and housing?  If so, how would I do it (ie: just increase the amount of the 1098-T even though it is through a different university)?  The credits all transferred back to his University, so it should theoretically be eligible, but not sure if I am able to claim.

Any advice?

Thanks.

[Hal_Al]

Q. Am I able to write off the costs of the tuition and housing?

A. No.  Housing is not an eligible expenses. For tuition, to be eligible to claim the American opportunity credit or the lifetime learning credit, the law requires a taxpayer (or a dependent) to have received Form 1098-T, Tuition Statement.  The fact that the credits transfer does not make the foreign college part of his regular college. 

The school must be  an eligible educational institution. Some foreign schools are and can be an exception to the 1098-T requirement.  

Enter your foreign school at the link below, to see if it's on the dept. of education list.

https://www.irs.gov/credits-deductions/individuals/earned-income-tax-credit/eligible-educational-ins...  (link edited 4-5-22)

[Anonymous]

Great information provide; however, the link you provided no longer works.  Here is the new link:

https://www.irs.gov/credits-deductions/individuals/earned-income-tax-credit/eligible-educational-ins...