Enrolling in a Masters Program outside the US and Form 1098-T

[pcraw]

The academic program I'm enrolled in this fall is outside the US and will not provide a Form 1098-T.  The program can send me a document that states all tuition payments made. Is this document sufficient for claiming tuition expenses on my tax returns (and as it relates to any education deductions)?

[rjs]

In order to claim a tax credit or deduction for your tuition, the school has to be an "eligible educational institution." The following is from IRS Publication 970.

"An eligible educational institution is any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the U.S. Department of Education."

"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."

"The educational institution should be able to tell you if it is an eligible educational institution."

So you have to find out if the program you are enrolled in is an eligible educational institution. If it's not, the lack of a Form 1098-T doesn't matter because you can't get a tax benefit for your tuition anyway.

[Hal_Al]

In order to be an eligible educational institution, the school must be eligible to participate in a student aid program administered by the Department of Education.

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

https://fafsa.ed.gov/FAFSA/app/schoolSearch?locale=en_EN (choose foreign country for state)

If your school is on the list, answer that you qualify for an exception when TurboTax asks if you got a 1098-T.

[pcraw]

Thanks. They aren't on the list. Does Lifetime Learning Credit apply still if they won't send a 1098-T form then?

[Hal_Al]

If the school is not on the list, you are not eligible for any of the education credits or deduction. 

[pcraw]

If student loans from a private US loan provider are used to fund the masters program then is it still possible to deduct interest paid on those student loans while in-school?

[Hal_Al]

No.  The eligible institution rule applies to the student loan interest deduction, as well. 

From Pub 970: "For purposes of the student loan interest deduction, these
expenses are the total costs of attending an eligible educational institution. "