In order to e-file the tax return, an EIN needs to be provided. If the foreign school does not have an EIN, you can still claim the credit, however, your tax return will need to be mailed to the IRS.
The school needs to be an eligible educational institution to claim education expenses. Click this IRS link What is an Eligible Educational Institution? to search which schools qualify. You can download the Excel spreadsheet that lists all eligible schools, foreign and domestic.
