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.
Qualifying Education Expenses-Room and Board. The definition of qualifying education expenses differs depending on the educational benefit being claimed on your return. Room and board are NOT considered a qualifying education expense in the following situations: 1  If you are claiming the American Opportunity Credit or Lifetime Learning Credit. 2  For purposes of determining how much of your scholarship and fellowship income is tax free.