There is a new requirement (for 2017 and after) that requires a Federal EIN in order to claim the American Opportunity Credit. Without this number, you will not be able to claim the AOC but could be eligible for other educational benefits such as the Lifetime Learning Credit. You would need to contact the foreign school to see if they have a US Fed EIN, which some of them do.
Educational institution's EIN required. 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
