Originally Posted by minim84
Since there were no amounts shown in box 1 or 2 in 2014, because Jan-May 2014 tuition was paid in Dec 2013, then I assume that I can offset the amount of qualified tuition expense for 2014 that is shown on form 1098 T 2013 against the scholarship amount on box 5 for 2014, am I correct?
Yes; in general asyou can see, you cannot deduct expenses from a previous year on this year’s tax return. You can only deduct expenses in the year that you paid them. Each return deals with its own year. One of the exceptions to this rule is the tuition and fees deduction, which allows you to claim qualified education expenses from the previous year of 2013 as long as they were for school sessions that began in January-March of the tax year of 2014 you are currently filing for.you may fiel 1040x ;however, if it doesn’t amount to much, it might not be worth the cost and trouble of filing an 1040X.