topic Re: EIN for a Foreign School? in State tax filing

EIN for a Foreign School?

QuazArxx — Tue, 16 Feb 2021 14:59:11 GMT

I attend an eligible foreign school in the UK while living here in NY. I put that it was a foreign school for my federal return but I can’t put that it’s foreign for NY State. It won’t let me continue until I have an EIN number entered even though the school name is foreign.

What do I do to fix this so I can file?

Re: EIN for a Foreign School?

KathrynG3 — Tue, 16 Feb 2021 15:34:39 GMT

Confirm that you are eligible. Then, confirm the institution is truly eligible and contact the institution for their EIN.

I recommend reviewing the 2020 Instructions for Form IT-272 Claim for College Tuition Credit to confirm your eligibility. It is separate from filing for the federal education deduction or credit.

The additional New York Deduction or Credit only applies to full-year resident persons pursuing an undergraduate degree, not claimed as a dependent. Qualifying expenses will not include room and board or fees for course related books, supplies, etc.

See Publication 970, Tax Benefits for Education, page 13 and 14 reviews the definition of qualifying educational institution:

Eligible educational institution. An eligible educational institution is generally any accredited public, nonprofit, or proprietary (privately owned profit-making) college, university, vocational school, or other postsecondary educational institution.

Also, the institution must be eligible to participate in a student aid program administered by the U.S. Department of Education. Virtually all accredited postsecondary institutions meet this definition. An eligible educational institution also includes certain educational institutions located outside the United States that are eligible to participate in a student aid program administered by the U.S. Department of Education.

Re: EIN for a Foreign School?

QuazArxx — Tue, 16 Feb 2021 16:50:04 GMT

I am eligible and the school is eligible but it’s a school in the UK so there is no EIN which is the problem and there’s no place to select that it’s a foreign school even though it shows the university is an outside institution and I could select that it was foreign on my federal taxes

Re: EIN for a Foreign School?

ThomasM125 — Tue, 16 Feb 2021 22:12:44 GMT

I would think since the school is eligible for participate in a student aid program administered by the US Department of Education that it would have and EIN number, so you may want to investigate that further by asking the school about it.

Re: EIN for a Foreign School?

QuazArxx — Tue, 16 Feb 2021 22:43:12 GMT

I can enter as federal without the EIN because it doesn’t go through as American Opportunity Credit or whatever it’s called. But for state they still want the EIN even though foreign schools don’t have EIN

Re: EIN for a Foreign School?

KrisD15 — Tue, 16 Feb 2021 22:55:24 GMT

Is there any reason why you are entering the information about the school? Did you get any Federal Credit for the expense? Did you receive a 1098-T?

Re: EIN for a Foreign School?

QuazArxx — Tue, 16 Feb 2021 23:10:18 GMT

It’s a foreign school there is no 1098-T form but federal allows me to get credit back anyway for paying tuition without the form. I don’t have to enter the EIN for federal but it won’t let me finish my returns until I enter the number for NYS.

Re: EIN for a Foreign School?

ToddL99 — Wed, 17 Feb 2021 16:51:41 GMT

There is a new requirement (for 2017 and after) that requires a Federal EIN in order to claim the American Opportunity Credit. Without this number, you will not be able to claim the AOC but could be eligible for other educational benefits such as the Lifetime Learning Credit. You would need to contact the foreign school to see if they have a US Fed EIN, which some of them do.

Educational institution's EIN required. To claim the American opportunity credit, you must provide the educational institution's employer identification number (EIN) on your Form 8863. You should be able to obtain this information from Form 1098-T or the educational institution. See chapter 2, page 9 of Publication 970 Tax Benefits for Education

Re: EIN for a Foreign School?

QuazArxx — Wed, 17 Feb 2021 17:02:59 GMT

Like I explained before it’s not being used for AOC BECAUSE there is no EIN. It’s being used for the Lifetime Credit but NYS isn’t recognizing that and still asking for an EIN when there isn’t one

Re: EIN for a Foreign School?

ToddL99 — Wed, 17 Feb 2021 17:20:04 GMT

As you enter the information in the program, select the option I can't find the id No. Then enter the foreign address of your school to continue. In the end, the program will confirm your tax credit.

See the following screenshot as examples on where to select a foreign address and to select "I can't find ID".

Re: EIN for a Foreign School?

QuazArxx — Wed, 17 Feb 2021 18:39:10 GMT

That’s for federal taxes which has already been done and given me the lifetime credit. I need for NYS taxes where saying it’s foreign isn’t an option and it’s requiring me to enter an EIN when there isn’t one which is why it was put through as lifetime for federal.

Re: EIN for a Foreign School?

ReneeM7122 — Mon, 22 Feb 2021 20:47:32 GMT

You are correct. If you don't have the EIN for your school, you actually do not need EIN/Tax ID to enter you education expenses from a FAFSA eligible foreign institution.

When you get to the 1098-T entry, you can say that you don't have a 1098-T and there is an exception. The program will then let you enter the expenses without the form. You will not need an EIN.

@QuazArxx

Re: EIN for a Foreign School?

QuazArxx — Mon, 22 Feb 2021 21:20:35 GMT

This only works for federal though. I’ve repeated this multiple times. The issue is not with federal. State still wants an EIN even after it went through without one for federal. It’s not giving me an option for out of school for STATE specifically.

Re: EIN for a Foreign School?

ToddL99 — Wed, 24 Feb 2021 17:55:59 GMT

Try a "place-holder" EIN for the NY tax interview (e.g. 99-9999999).

I just did that in a practice return and it allowed me to continue to "Great News! You're Getting a Tax Break for your Tuition".

While the IRS may have an EIN data file for all U.S. schools (for verification purposes) , I suspect NY does not. I could not verify this through e-filing, though.

Please let us know.

Re: EIN for a Foreign School?

QuazArxx — Wed, 24 Feb 2021 18:23:01 GMT

This worked perfectly! Thank you I finally got to file my tax returns.

Re: EIN for a Foreign School?

Anonymous — Mon, 07 Mar 2022 01:34:27 GMT

@QuazArxx :

Are you still using the 999... solution for the EIN? My son studies in Germany and I live in NYS, so I basically have the same problem you had last year.

Thank you

Re: EIN for a Foreign School?

PattiF — Mon, 07 Mar 2022 01:48:31 GMT

No, that workaround no longer works. There has been a recent change by the IRS to the Lifetime Learning Credit qualifications. Now a 1098-T is required to claim this on your taxes.

Here is a link to the IRS information about education credits.

@Anonymous

Re: EIN for a Foreign School?

Anonymous — Mon, 07 Mar 2022 10:46:04 GMT

It is not about the IRS. It is about the NY college tuition credit. An extract of the it-272 instruction about which college qualifies follows. As you see, there is nothing about EIN in the definition. But the form requests the EIN nevertheless.

An institution of higher education includes any institution of higher education or business, trade, technical, or other occupational school located in or outside of New York State. The institution must be recognized and approved by either the regents of the University of New York or a nationally recognized accrediting agency or association accepted by the regents. In addition, the institution or school must provide a course of study leading to the granting of a post-secondary degree, certificate, or diploma.

Where referenced on the form and in these instructions, the term college or university includes all the above institutions.

Re: EIN for a Foreign School?

LenaH — Mon, 07 Mar 2022 16:03:33 GMT

The EIN of the college is required for Form IT-272. Per the instructions, you should " obtain the EIN from Form 1098-T, Tuition Statement, or contact the college or university".

IT-272 Instructions

@Anonymous