Tuition at a foreign university is deductible if the school is an eligible school. Please check this link before proceeding.
If your school is eligible, you don't need a 1098-T or an EIN. When you enter the information in TurboTax, tell the program that you didn't get a 1098-T. It will ask if it qualifies for an exception; the answer is I qualify for an exception. On the page headed Where Did [you] Go to School in 2016?, check the box for foreign address, so you won't need a zip code, either. (See the screenshot below.)
You can then enter all your applicable expenses. Be sure to convert to U.S. dollars.
Tuition at a foreign university is deductible if the school is an eligible school. Please check this link before proceeding.
If your school is eligible, you don't need a 1098-T or an EIN. When you enter the information in TurboTax, tell the program that you didn't get a 1098-T. It will ask if it qualifies for an exception; the answer is I qualify for an exception. On the page headed Where Did [you] Go to School in 2016?, check the box for foreign address, so you won't need a zip code, either. (See the screenshot below.)
You can then enter all your applicable expenses. Be sure to convert to U.S. dollars.
For 2017, even if you indicate that it's a foreign address, it still won't allow for the credit. Typing in 99-9999999 for the EIN will fix this - as long as you have it checked as a foreign school.
FYI TT no longer allows 99-9999999 for an EIN, it will force an error.
I am having the same issue with my daughters study abroad program which is on the list of eligible schools. Does anyone know how we enter are supposed to enter it without an EIN for 2017 to get the credit to calculate?
I tried the 99-999999 and it worked in 2017, and I checked that it was a foreign school
An update in case it helps others: I contacted the international school and while they did not have an EIN, they provided a letter confirming the tuition + fees paid in 2017. I read elsewhere others are printing a hard copy of the student's tax return and are mailing to the IRS with this letter attached in lieu of a valid EIN. I am using EIN 99... for the purposes of calculating the AOC credit in Turbotax, however TT still reported this EIN as invalid during the "Review" step. But TT allows you to print the tax return.
This issue seems a bit crazy. The University of Edinburgh does have an EIN so I can enter that, but the TurboTax form then asks me to certify that the University qualifies for an 'exception' to issueing the 1098T. Does it? Do all foreign institutions have an "exception"? I just want to be sure this is truthful. I can find nothing about this in form 970 or on the IRS website.
@soccermidfielder This page might help: <a rel="nofollow" target="_blank" href="https://ttlc.intuit.com/questions/3449743-if-a-1098t-form-is-not-required-to-be-reported-can-you-still-claim-an-expense">https://ttlc.intuit.com/questions/3449743-if-a-1098t-form-is-not-required-to-be-reported-can-you-still-claim-an-expense</a>
In my case I answered "yes" since a) my child's uni did not have an EIN and b) they are not required to issue a 1098-T (they are an eligible school)
Hi @davet,
I'm currently in the same situation regarding claiming AOC without an EIN at a UK university. Did the method of providing the tuition and fees letter work for you?
@mm9704 I had no issues for 2017, however there's a big YMMV. For 2018 it appeared my Uni obtained a EIN which I found via the IRS "Tax Exempt Organization Search" tool (google for the link) - suggest looking there if you have not already. I used the EIN in TT for 2018 so I did not need to obtain the letter.
https://fafsa.ed.gov/FAFSA/app/schoolSearch use this link to find a list of eligible schools and their FAFSA Federal EIN's. For the state pull down, there is the option foreign country.... Not all foreign schools will be listed, only a few will be missing who may also qualify. If they are not on the list, you need to then contact them.
NY requires the college to have a Federal EIN number. Often the programs are paid and billed by your local schools via special programs that may qualify if you use your US school.
. Yes. You can still claim the education credits if you did not receive a Form 1098-T because the school is not required to provide you a Form 1098-T if:
Be sure to keep records that show the student was enrolled and the amount of paid qualified tuition and related expenses. You may need to send copies if the IRS contacts you regarding your claim of the credit.
The FAFSA Federal School Code is used for federal loan purposes only and is not a substitute for the IRS Employee Identification Number (EIN), which is a 9 digit number similar to a social security number. Unfortunately the FAFSA search tool does not provide the IRS EIN.
@davet the original question was about NY education credit and yes the FAFSA has the link to all Federal EIN's with only a few foreign exceptions. If you look in the NY instructions it even refers you to FAFSA to get the Federal EIN. NY does require the school to have a Federal EIN. You should read up what an exception is and what rules to qualify are and what the exception is really about.
<a rel="nofollow" target="_blank" href="https://www.irs.gov/pub/irs-pdf/p970.pdf">https://www.irs.gov/pub/irs-pdf/p970.pdf</a> AOTC & Lifetime learning , QTP, NY Education credit , Student Loan Interest Deduction, Coverdell, Tuition & Fees deduction requires the school to 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.
Tuition & Fees deduction: Here are the rules for otherwise qualify for scholarships and tuitions & fees, scroll to instructions. <a rel="nofollow" target="_blank" href="https://www.irs.gov/pub/irs-pdf/f8917.pdf">https://www.irs.gov/pub/irs-pdf/f8917.pdf</a> However, for tax year 2017, a taxpayer may claim one of these
education benefits if the student does not receive a Form 1098-T
because the student’s educational institution is not required to
send a Form 1098-T to the student under existing rules (for
example, if the student is a nonresident alien, has qualified
education expenses paid entirely with scholarships, or has
qualified education expenses paid under a formal billing
arrangement). If a student’s educational institution is not required
to provide a Form 1098-T to the student, a taxpayer may claim
one of these education benefits without a Form 1098-T if the
taxpayer otherwise qualifies, can demonstrate that the taxpayer
(or a dependent) was enrolled at an eligible educational
institution, and can substantiate the payment of qualified tuition
and related expenses.
2018 return: I can't find a work around other than printing out the return and mailing it to the IRS. This university does participate with the US Govt administrating student loans and they do have a FAFSA id. I entered the UK school as a foreign university and tried 99-9999999. Turbo Tax rejects the return and will not e-file it.
SOLVED!! 🙂 For 2018 return, navigate to the "Student Information Worksheet" and you'll find the following yes/no question: "Are all School Employer Identification Numbers (EIN) known?" Answer "No". Then return to the 1098-T Tuition Statement and enter all zeros for Filer's Identification Number, 00-0000000. Voila! Now Turbo Tax will allow you to e-file the return without an error flag.
Hi, I cant find an EIN no for Uni of Edinburgh, would you please share it here?
Thank you.
The Federal School Code is G06839.
Click here to look up and confirm your University Code: FAFSA Federal School Code Search.
When entering your details in TurboTax, follow these steps:
My situation is that my daughter attended the University of Exeter (FAFSA federal code G09442) in fall semester 2020. I used 529 funds to pay for the tuition costs. I distributed them to my personal account and then paid the university because I wasn't sure how/if I could pay the school directly from the 529 due to the USD -> GBP conversion. I can't find an EIN for UE and haven't received a 1098-T from the school, but believe I need to record this somehow on my return so that the IRS does not think I just took out the funds for personal use. I also would like to receive any education expense credit if possible. Does anyone have advice?
@rjord If your 529 distribution did not exceed Qualified Education Expenses, you don't need to enter it in your return; just keep it for your records.
Click this link for more info on Reporting Form 1099-Q.
Since your school does have a FAFSA code, you can enter your Education Expenses without a 1098-T. Without an EIN, you won't qualify for the American Opportunity Credit, but may qualify for the Lifetime Learning Credit or Tuition and Fees Deduction.
This link has instructions for Entering Tuition Without a 1098-T.
Regarding EIN's it seems that many UK universities have US EINs. The student simply needs to request the EIN from the university, and the university will send the EIN or a 1098-T. Oxford and Durham both have EINs. It appears that UCL does as well, as it is published on one of their websites (https://www.ucl.ac.uk/research-services/generic-information/ucl-institutional-information), although I would have the student contact UCL to verify that this is in fact a US EIN.