Yes, the credit can be claimed without the 1098. However, the EIN is needed to enter the information in order for the credit to be claimed. The EIN of the University is what notifies the IRS that the institute is a qualified institute for the credit. Considering the foreign university is participating in a US Department of Education student aid program an EIN would have been issued to them.
To claim the American opportunity credit, you must provide the educational institution's employer identification number (EIN) on your Form 8863. You should be able to obtain this information from Form 1098-T or the educational institution. See chapter 2, page 9 of Publication 970 Tax Benefits for Education
The School should be able to provide the information for tax purposes if they are going to be listed as a qualified institute.
@mike 108
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