BibliographyAmerican National Biography; Scribner Encyclopedia of American Lives; Lodge, Henry C., Jr., The Storm Has Many Eyes, A Personal Narrative. New York: Norton, 1973; Miller, William J., Henry Cabot Lodge: A Biography. New York: Heinman, 1967.
A student can carry forward to a future year, the portion of tuition or education amount that he cannot use and does not transfer to someone else. However, if a student carries forward an amount, he will not be able to transfer it to anyone.
You do not have to itemize to take the tuition and fees deduction. You claim the deduction as an adjustment to income on Form 1040 (PDF) or Form 1040A (PDF), U.S. Individual Income Tax Return. For more information regarding this deduction, the credits or education business expenses, refer to Publication 970.You cannot take the tuition and fees deduction on your income tax return if your filing status is married filing separately, or if you may be claimed as a dependent on someone else's return.ou may be able to deduct qualified tuition and related expenses that you pay for yourself, your spouse or a dependent as a tuition and fees deduction. To determine whether your expenses qualify, refer to Publication 970, Tax Benefits for Education.