You can claim Foreign Education Expenses without a Form 1098-T. But, you must have an EIN to claim these education expenses. Check with the foreign school. It is possible the school has an EIN for US reporting purposes. Also, the school must participate in the Federal Student Aid program.
Recent IRS regulations require Eligible Educational Institutions to furnish students Form 1098-T, Tuition Statement. The form reports the amount of tuition paid as well as the school's Employer Identification Number (EIN). Without an EIN, you cannot claim education credits. Once you obtain an EIN, you can proceed in TurboTax without Form 1098-T as long as there is an Exception. See the screenshot attached.
The IRS states "for tax years beginning after June 29, 2015, the law requires a taxpayer (or a dependent) to have received a Form 1098-T from an eligible educational institution in order to claim the American Opportunity Credit or the Lifetime Learning Credit. However, 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, has qualified education expenses paid under a formal billing arrangement, or is enrolled in courses for which no credit is awarded). 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."
Click this IRS link What is an Eligible Educational Institution? to search which schools qualify. You can download an Excel spreadsheet that lists all eligible schools.
Unfortunately, this is not what we are hearing in the U.S. We are being told we DO need the Federal EIN. I hope that someone else with knowledge from the US Department of Education will chime in.
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