I am full time college student since 2021. I purchased a laptop for school purposes in 2021 but I recently got to know that I could have used this purchase as a necessary expense for student. Can I use this purchase to offset expense in the tax year 2023?

[Hal_Al]

Q. I purchased a laptop for school purposes in 2021 but I recently got to know that I could have used this purchase as a necessary expense for student. Can I use this purchase to offset expense in the tax year 2023?

A. No. But, if you didn't get the maximum credit*, back in 2021, you can file an amended 2021 return to claim that expense, for more credit. 

*The American Opportunity Credit is 100% of the first $2000 and 25% of the 2nd $2000.  It is 40% refundable (up to $1000). The remaining 60% ($1500 max) can only be used to offset your tax liability.