Can parent claim educational expenses even if the student only has ITN, and doesn't receive 1098-T form from college?

[MaryK4]

Yes, you are able to claim the educational expenses if your dependent has a valid ITIN and the school does not issue a 1098-T because they are not required to (for example, schools are not required to issue 1098-T to qualified nonresident aliens(NRA), but in general NRAs are not eligible for the American Opportunity Credit).  Note that if there is no 1098-T the IRS will scrutinize the claim, so make sure you have the records in order and save them with your tax records because you will likely be asked to provide them.  

See AOTC - American Opportunity Tax Credit.

[henryarockiaraj]

Follow up Questions:

1. I am kind of confused when you say NRAs are not eligible for the American Opportunity Credit, but How am I eligible? Is that because I have valid ITIN?

2. What kind of documents IRS would ask me to provide? I have valid payment receipt and statement generated by my son's college. What else please?

[Vanessa A]

Are you definitely eligible?  Are you a Resident or Non-Resident Alien?

 To be eligible for an education credit the studenty must be a Resident Alien which means you pass either the Substantial Presence Test or the Green card Test and are not on your excluded days depending on the type of Visa you have.  The ITIN does not change your residential status, it is just an identification number that allows you to file a return, whether that be a resident return or a non-resident return. If you are a non-resident alien, you would need to file form 1040 NR instead of a 1040. This would change your eligibility.  TurboTax does not support the 1040NR, but our partner, Sprintax does.  

If the student is a resident alien, then you would be able to claim an education credit and yes, a valid payment receipt and statement generated by your son's college would be sufficient documentation to prove your eligible education expenses for an eligible educational institution. 


Education credits: Questions and answers