Client is attending college full-time at St. Andrews in Scotland. The list for Federal Student Loan Program schools includes this one, so it's eligible for the tuition credit. No 1098T supplied, and I'm assuming they would not have a US Federal ID number. All is well in the return except the diagnostic: "For e-file purposes, the EIN of the Educational Institution...must be entered. (ref. #53895)". Does this mean the return needs to be paper filed? Is there a way around this? Especially since he is in Scotland?