@Opus 17 It is only a TT limitation. In my office I have had my clients receive the Life Time Credit without 1098T or EIN, because they attended a foreign school that was on the IRS list of eligible educational institutions. Also the foreign schools that I have worked with will send students a form with same info as 1098T if asked. Foreign schools are not required to send 1098T's, but the students are still entitled to receive education credits
