amend-tuition ded - to education credits?

[duanecpa]

I have a new client that has been manually preparing his individual income tax returns. He has had dependents in college - he claimed the Tuition and Fees deduction instead of the Education Credits on his and his wife's tax returns.

Is it permitted to amend 2008 and 2009 tax returns to change from the Tuition and Fees deduction to the Education Credits?

Would like citations one way or the other.

Many thanks in advance.

[appelman]

It's hard to document a negative.

But I can't imagine any reason why not.

[MilTaxEA]

Why wouldn't this fall under the standard statuate of limitations for filing an amended return to claim a refund? Like appelman said, it is hard to prove a negative. If there is nothing that specifically prohibits this change (which I am not aware of anything in the IRC or treasury regulations that does), then you can file the amendment.

[erchess]

Agree with the others

Assuming they qualified to take education credits on original returns there's no problem amending away from an election to instead take the less advantageous (in this case) tuition and fees deduction. If there were a problem I feel sure someone on this board would know about it.

[DonPriebe]

I have sucessfully amended a return to take the Lifetime Learning Credit instead of the original Hope credit.

[TAX4US]

I have also done the same. Just had to be carefull with the state I was working in. sometimes this Fed cr does more harm than good.

[jimmcg]

I have a new client that has been manually preparing his individual income tax returns. He has had dependents in college - he claimed the Tuition and Fees deduction instead of the Education Credits on his and his wife's tax returns.

Is it permitted to amend 2008 and 2009 tax returns to change from the Tuition and Fees deduction to the Education Credits?

Would like citations one way or the other.

Many thanks in advance.

Done all the time. Just make sure your client meets the statutory requirements for the amendment.