According to Publication 970, to claim the American Opportunity Tax Credit (AOTC) or Lifetime Learning Credit (LLC), 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.
Further, to be eligible to claim the AOTC or the LLC, the law requires a taxpayer (or a dependent) to have received Form 1098-T, Tuition Statement, from an eligible educational institution, whether domestic or foreign.
An eligible educational institution is one that is eligible to participate in a student aid program administered by the US Department of Education.
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