Do I need to include an international university into the tax return?

My full-time undergrad college student child is enrolled in a qualified US university. She attended the school for the winter and spring 2023 terms. She then enrolled in a 1-year study-abroad program, per-arranged thru her US school for the fall 2023 term (full-time) as well as Winter/Spring of 2024. The international university is a "participating school" on the Fed Student Loan Program list with an OPEID number and the status of "Deferment Only".

Tuition: The US school pays the tuition directly to the foreign university, per-arranged between the two schools. I have not seen any documentation on this nor do I know the impact to the 1098-T that we will receive from the US school. The international school does not issue a 1098-T.
Room & Board: She pays the rent directly to the foreign landlord and of course meals (schools are not involved in this).

 

My thinking is that since this is a temporary study abroad program which is arranged by the US school, do I need to muddy the waters by additionally including the international university into the tax return?

 

If I have to include this participating international school into the tax return, after reading other posts here, is my understanding correct that it will NOT disqualify the AOTC, and the room & board expenses will remain qualified toward the 529 distribution? Which leads me to the followup question: Should I keep the amount of 529 distributions same as the US school's published figures (the international school does not provide such published data)?  TIA

(edited to correct the form # to 1098-T)

Using Windows desktop installed TurboTax Deluxe