Hi,

I have lived in the US as a student for more than 5 years, so I am filing 1040 form.

My 1098-T for 2006 says that I have paid $1410 in qualified tuition expenses. But it does not include the amount I paid for my Spring 2006 semester. It appears that that amount was specified in my 2005 1098-T.

My question is as follows:

I did not claim education expenses benefit for 2005 and as result I haven't used the amount listed or my Spring 2006 tuition payment for tax benefits in the past.

Can I use $1410 (2006 1098-T amount) + $943 (Spring 2006 tuition payment listed in 2005 1098-T) as educational expenses in my 2006 tax filing?

Thanks,

Arvind

If you paid the tuition in 2005, you MUST claim it in 2005. You CANNOT bring forward the payment to 2006.

Sorry!