kkk123

LP 2007年以前有$2000 "Unused federal tuition"。去年没有收入没有上学，所以想Transfer给我。在添Schedule 11 时：
line: 2000
line 9: 0 (2008没有上学)
line 10: 2000
line 20: 2000

然后到Transfer/Carryforward of unused amount：
line 21: 0 (= line 9)
line 23: 0

最后到line 24, 发现"cannot be more than line 23":
line 24: 0
line 25: 2000

搞了半天，以前Unused federal tuition不能transfer给我？我添错哪了？

Lulu39

是这个原因：

You can carry forward and claim in a future year the part of your tuition, education, and textbook amounts you cannot use (and do not transfer) for the year. However, if you carry forward an amount, you will not be able to transfer it to anyone. You have to claim your carry-forward amount in the first year that you have to pay federal tax. Calculate the carry-forward amount on Schedule 11.

uniden

Once an amount has been carried forward, it cannot be transferred later