maglib
Level 11

Education

@davet  the original question was about NY education credit and yes the FAFSA has the link to all Federal EIN's with only a few foreign exceptions. If you look in the NY instructions it even refers you to FAFSA to get the Federal EIN.  NY does require the school to have a Federal EIN.   You should read up what an exception is and what rules to qualify are and what the exception is really about.
<a rel="nofollow" target="_blank" href="https://www.irs.gov/pub/irs-pdf/p970.pdf">https://www.irs.gov/pub/irs-pdf/p970.pdf</a>   AOTC & Lifetime learning , QTP, NY Education credit , Student Loan Interest Deduction, Coverdell, Tuition & Fees deduction requires the school to be  eligible to participate in a student aid program administered by the U.S. Department of Education. Virtually all accredited postsecondary institutions meet this definition. An eligible educational institution also includes certain educational institutions located outside the United States that are eligible to participate in a student aid program administered by the U.S. Department of Education.

Tuition & Fees deduction:  Here are the rules for otherwise qualify for scholarships and tuitions & fees, scroll to instructions.  <a rel="nofollow" target="_blank" href="https://www.irs.gov/pub/irs-pdf/f8917.pdf">https://www.irs.gov/pub/irs-pdf/f8917.pdf</a> However, for tax year 2017, a taxpayer may claim one of these
education benefits if the student does not receive a Form 1098-T
because the student’s educational institution is not required to
send a Form 1098-T to the student under existing rules (for
example, if the student is a nonresident alien, has qualified
education expenses paid entirely with scholarships, or has
qualified education expenses paid under a formal billing
arrangement). If a student’s educational institution is not required
to provide a Form 1098-T to the student, a taxpayer may claim
one of these education benefits without a Form 1098-T if the
taxpayer otherwise qualifies, can demonstrate that the taxpayer
(or a dependent) was enrolled at an eligible educational
institution, and can substantiate the payment of qualified tuition
and related expenses.
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