If you are a U.S. citizen or resident alien, the rules for filing income, estate, and gift tax returns and paying estimated tax are generally the same whether you are in the United States or abroad. Your worldwide income is subject to U.S. income tax, regardless of where you reside. Although, US citizens and resident aliens are allowed a 2 month extension period up to June 15th to complete filing the tax returns.

If, at the end of your tax year, you are married and one spouse is a U.S. citizen or a resident alien and the other is a nonresident alien, you can choose to treat the nonresident as a U.S. resident. This includes situations in which one of you is a nonresident alien at the beginning of the tax year, but a resident alien at the end of the year, and the other is a nonresident alien at the end of the year.

Department of Education website does not explicitly say that institutions that are not on the list are not eligible for AOTC but that institutions on the list are eligible for AOTC. No foreign educational institution issues 1098T. As long as the college is qualified under IRS rules then, you can deduct your educational expenses under American Opportunity Tax Credit (AOTC) while filing your taxes.

On the contrary, if the college is not qualified under IRS rules, you cannot deduct anything. Certain educational institutions located outside the US also participate in the U.S. Department of Education’s Federal Student Aid programs. You do not need a 1098T for educational expense tax deduction on your return. You can keep educational expenses receipts that you receive from a college in abroad as evidence. The government wants proof that you are taking legitimate educational deductions. Receipts showing exactly what you spent your money on is the best proof that you can provide. Receipts are important if the IRS decides to audit your tax return. You’ll need to provide them to the IRS to prove that the deductions you claimed were educational expenses.

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