So... my daughter was in her 1st year of college last year. In 2005 I took a tuition deduction (payed 21,726 on form 1098-T). This was for the 2005-2006 freshman year. Now I get the 2006 1098-T from her school showing no tuition payed for 2006. That is essentially correct, but are there any breaks here? I know only a fraction of the tuition payed in 2005 was actually used as a deduction for my 2005 return.

My question is can I carry-over the excessive tuition I payed in 2005 to 2006?

Thanks!