Lifetime Learning Credit - EIN Required?

[hbieker1]

My daughter attended Esthetician school in 2025 and the school does not provide 1098-T forms.  They tell me other students have successfully filed their taxes with alternate documentation / statements showing tuition paid.  I have asked for a Federal ID number and they did not provide that information.  So my question is, should I still be able to claim the Lifetime Learning Credit by answering "No" to the question about receiving a 1098-T form?  When I do that, TurboTax still forces me to enter a Federal ID and won't let me continue beyond that point. 

According to this IRS website - https://www.irs.gov/credits-deductions/individuals/education-credits-aotc-and-llc "The educational institution’s employer identification number (EIN) is not required on your Form 8863."

What am I missing?

[DaveF1006 · Accepted solution]

Yes, you can theoretically claim the Lifetime Learning Credit (LLC) without a 1098-T, but there is a major "catch" regarding the school’s eligibility that likely explains why TurboTax is blocking you.

To claim the credit, the school must be an "eligible educational institution." By law, this means the school must be eligible to participate in the U.S. Department of Education’s student aid programs (FAFSA). If a school does not have a Federal ID (EIN) or refuses to provide one, it is often a sign that they aren't an accredited "eligible institution" for federal tax purposes.

The IRS only allows the LLC for schools that are accredited and recognized by the Department of Education. Many private esthetician or beauty schools are "licensed" but not "accredited" for federal financial aid.

The Test: Search the Federal Student Aid Database (DAPIP). If your daughter's school is not in this database, you cannot claim the credit, regardless of how much you paid.

The "Other Students" Claim: When the school says other students have filed successfully, they may be right—but those students may be at risk of an audit. If the school doesn't have an EIN, they are effectively "off the grid" for the IRS education credit system.

[hbieker1]

This is the clear answer I've been looking for. Thanks, Dave! 

[user17731643465]

Hi Dave,

A quick follow up to this. I am also trying to file using Turbo Tax and understand the information you provided above- but the IRS states there are exceptions to needing an EIN- and my case happens to fall into that. It should be possible to override the incorrect assessment of Turbotax that I must have the number. Is anyone aware of how that can be done?

Thanks

[DianeW777]

If you do fall into a category where the IRS may not require a number, it's a situation where you will likely need to print the return and mail it. I would advise you to do that. There is no override I am aware of. It's also unusual for an accredited school not to have an EIN or refuse to provide one. They do know the IRS requirements.

I would reiterate the statement provided by @DaveF1006: You generally do not need an Employer Identification Number (EIN) for an educational institution when claiming the Lifetime Learning Credit (LLC) if the school is foreign and not required to have one, or if you can otherwise substantiate qualified expenses. However, the institution must still be an eligible educational institution.

• How do I file my return by mail?

@user17731643465 

[user17731643465]

Thanks. It's the London School of Economics so definitely recognized by US Dept Education and has necessary OPEID. My point exactly: if form 8863 for Lifetime Learning Credit doesn't require the EIN (especially if indicating a 1098 T not received) why would Turbo tax get caught up requiring something that isnt by IRS law required?

[user17748134755]

I am currently in the same position. Does TurboTax allow customers to upload supporting documentation from the university? Supporting documentation which includes an OPE ID as well as receipt of tuition paid - valid forms of confirmation when the university is not allowed to have an EIN or provide a 1098-T. 

[MarilynG1]

No, you can't upload supporting documentation into TurboTax for tuition paid.  If you don't receive a 1098-T, have you entered the OPE ID number you have for the school?  The IRS wants to insure that the school is accredited by requiring that info when efiling.  However, you can mail your return without it. 

In the Education section, at the Education Summary page, EDIT your Student and ensure the questions following are answered correctly.  Continue, and EDIT your school and indicate that 'qualifies for an exception' is indicated, as reason for 'no 1098-T', then enter the ID number you have. 

If using TurboTax Online, clear your Cache and Cookies and step through the interview again.

Here's more info on the Lifetime Learning Credit and a US Dept. of Education link where you can enter the OPE ID for more info.

@user17748134755 

[user17748134755]

Hello,

Unfortunately this does not work, TurboTax’s software continues to require an EIN number. The system will not let me proceed unless I input an EIN number. 

@MarilynG1 

[ThomasM125]

You may be able to find the school's federal ID number by going  to the state government agency website for incorporations and looking up the registration documentation for the school. The federal ID number is often listed there.  The incorporation information is usually available to the public.

@user17748134755