Education expenses carryover

[oao]

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Hi,

My wife is studying for the USMLE medical licensing examination. She has incurred the cost of material for this studies.

Because she is currently not working she does not file a tax return and does not declare the expenses.

However, these are recognized education expenses and she would like to deduct them later when she'll have an income.

Does she have to file a return now, even though she does not have an income in order to be able to carry over the expenses to later years?

Thanks.

[Jim]

Education expenses can't be carried over from year to year - they are deducted in the year paid. Why don't you file a joint return and then you can both benefit from the education credit in addition to a more favorable filing status and an additional exemption.

[oao]

That's what we would have done, of course, if I had sufficient income, but I don't.

According to what you say we'll lose the expenses.

Bummer.