The question is whether or not you will be able to take the credit at all, since the IRS now requires an EIN (TIN) from the educational institution - see
"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." (IRS Pub 970).
One presumes that this means that any foreign institution that is on the list as qualified also gotten an EIN but failed to list it on the statement that you received. The institution is also now required to send you a form 1098-T, but I guess you didn't get that, either.
Have you contacted the school to see if they have an EIN (TIN) after all and just didn't put it on your statement? I get the impression that every foreign school that participates in the US Department of Education programs will have to get one eventually.
I don't know if you will be allowed to e-file - this is not the sort of thing that we can test in the Community. You can try and see what happens.
But if your e-file is rejected, then try this answer:
I called X (foreign school) and they do not have an EIN. But the University had the College provide us with a letter with info similar to what's on a 1098-T (how much you've paid in tuition and fees for the year) .
So I plan to still try to take the credit by using a dummy EIN of nine 9s (with a dash after the first two 9s) , which then allows calculation of the AOC in TurboTax. I will then print out and file by mail attaching the letter from X and a letter from me explaining why I believe we are entitled to the credit because X participates in the US federal student loan program but does not have an EIN.
Good luck!
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