Q. Am I able to write off the costs of the tuition and housing?
A. No. Housing is not an eligible expenses. For tuition, to be eligible to claim the American opportunity credit or the lifetime learning credit, the law requires a taxpayer (or a dependent) to have received Form 1098-T, Tuition Statement. The fact that the credits transfer does not make the foreign college part of his regular college.
The school must be an eligible educational institution. Some foreign schools are and can be an exception to the 1098-T requirement.
Enter your foreign school at the link below, to see if it's on the dept. of education list.
https://www.irs.gov/credits-deductions/individuals/earned-income-tax-credit/eligible-educational-ins... (link edited 4-5-22)
