1) Confirm student is a Non-Resident Alien, a dependent on your return, who has an ITIN. From IRS Pub 970: "Taxpayer identification number (TIN) needed by due date of return. If you haven’t been issued a TIN by the due date of your 2018 return (including extensions), you can't claim the American opportunity credit on either your original or an amended 2018 return. Also, the American opportunity credit isn't allowed on either your original or an amended 2018 return for a student who hasn’t been issued a TIN by the due date of your return (including extensions). "
