Do I need to include an international university into the tax return?

[BK2000]

My full-time undergrad college student child is enrolled in a qualified US university. She attended the school for the winter and spring 2023 terms. She then enrolled in a 1-year study-abroad program, per-arranged thru her US school for the fall 2023 term (full-time) as well as Winter/Spring of 2024. The international university is a "participating school" on the Fed Student Loan Program list with an OPEID number and the status of "Deferment Only".

Tuition: The US school pays the tuition directly to the foreign university, per-arranged between the two schools. I have not seen any documentation on this nor do I know the impact to the 1098-T that we will receive from the US school. The international school does not issue a 1098-T.
Room & Board: She pays the rent directly to the foreign landlord and of course meals (schools are not involved in this).

My thinking is that since this is a temporary study abroad program which is arranged by the US school, do I need to muddy the waters by additionally including the international university into the tax return?

If I have to include this participating international school into the tax return, after reading other posts here, is my understanding correct that it will NOT disqualify the AOTC, and the room & board expenses will remain qualified toward the 529 distribution? Which leads me to the followup question: Should I keep the amount of 529 distributions same as the US school's published figures (the international school does not provide such published data)?  TIA

(edited to correct the form # to 1098-T)

Using Windows desktop installed TurboTax Deluxe

[tagteam]

I'll page Champ @pk

[pk · Accepted solution]

@BK2000  whereas I do not know very much about 529 and educational related matters but in this case , as I see it  and keeping it simple --- you pay the US school and you get 1098-T. Where they hold the classes  and whether they sub. it out to another school ( foreign in this case ) is beyond your ken and control. So I am going to take the simple path ( unless  something changes ), that you are dealing with an US university and all the normal US rules apply and ignore the foreign component of this for the time being -- unless told by the US university that you have to directly pay that University.  Then of course the foreign tax laws will come into force.

Does this make sense ?

pk

[BK2000]

@pk 

What you wrote makes sense (thank you) which is what I was thinking too.  It comes down to the 1098-T that I shall receive come Jan/Feb and see what is actually in it.

The primary reason I posted the question was to see if I had a legal obligation to enter the foreign university into the education section.

And the secondary was: If the the foreign university's tuition is not reflected the in the US 1098-T, how do I include that amount in as part of education expense, so I can take the proper amount of 529 distributions before year end.  (Now that you informed me that your knowledge of 529's is limited, I know which TT community champs to ask for help, IF it comes to that)

As an FYI on the education expense matter, IF I have to add the foreign university in, it disqualifies me from taking advantage of the American Opportunity Credit (AOC/AOTC), because the foreign institution does not have a US tax ID.  Hence the objective is to not enter the foreign university into the mix, if possible.  There are so many students who do a semester or two abroad therefore my situation is not unique so I'd like to believe there is some tried and tested/failed approach.  I shall defer this question to next month once I receive the 1098-T.

Thank you.

[BK2000]

Update: The US university has all the tuition data in the 1098-T, and therefore in my case it does not appear that I have to mention or enter the overseas university into the equation at all.  Thank you!