Amending AZ return for School Tuition Credit

[AZ-Tax]

New client for 2006 tax return. For some reason client had a carryover (unused) of school tuition credit from 2005 and it did not make it on the 06 return. Since its a non refundable credit, the client did not need to use the current 06 credit and carryover 05 credit due to $0 taxable income for both 06 and 07 tax years. Question: do I amend 06 & 07 even though it will not change any number on the tax return, or do I add the 05 carryover to 2008 return and mail it in along with the carryover worksheet reflecting the 05 carryover along with a letter of explanation?

[PIGLEE]

I would not do the amendments, because the form 323, has you list the years the credit is from, and how much of the credit was used in each year. I would just list the information as requested on the form and file the current year AZ return.

Jan