No, this is not something that needs to be fixed as the credit is disallowed if the school is not an eligible institution.
U.S. taxpayers may claim the AOTC on their U.S. federal income tax return for qualified education expenses paid to an eligible educational institution if certain requirements are met. Among other things, U.S. federal tax laws require the following to be eligible for the AOTC:
- Beginning in 2016, a taxpayer is not eligible for the AOTC unless the tax return claiming the credit includes the EIN issued by the U.S. Internal Revenue Service (IRS) for the student’s educational institution. 26 U.S.C. § 25A(g)(1)(B)(iii).
- Also beginning in 2016, a taxpayer is generally not eligible to claim the AOTC unless the student receives an IRS Tuition Statement (Form 1098-T) from the student’s educational institution. 26 U.S.C. § 25A(g)(8)
Department of Ed: Title IV Eligible Foreign Schools and the American Opportunity Tax Credit
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