Maybe in previous years it was different, but the 2017 instructions for Form 8863, Education Credits (American Opportunity and Lifetime Learning Credits), specifically says we "must provide the educational institution's employer identification number (EIN)" on our Form 8863 to claim the tax credit.
This is impossible if your student attends an eligible college outside the US which does not have an EIN. Some foreign colleges have an EIN, but most do not. Unfortunately my daughter's school in Canada is one of those that do not, so it appears that I'm stuck using an education deduction instead of the more favorable education tax credit.
