This is a 6+ year old thread. Some things have changed . The big one: 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.
You enter in the 1098-T section. But, after answering no to actually having a 1098-T, you answer yes to qualifying for an exception.
