Q. Can one get the American Opportunity Tax Credit (AOC) when the university has no EIN number?
A. No.
Even if the school is on the approved list, you cannot get the AOC if the school does not have an EIN. This is a new rule.
You cannot claim the American Opportunity Credit if the school is unable to provide a U.S. Federal Employer Identification Number (EIN or FEIN). You can still claim the Lifetime Learning Credit if the foreign school is on Dept. of Education (DE) list.
Foreign schools can obtain a US EIN and some are doing so, because of this new rule See:
https://ttlc.intuit.com/community/college-education/discussion/ein-tin-for-vrije-universiteit-amster...
and
https://ttlc.intuit.com/community/college-education/discussion/king-s-college-london-does-not-provid...
