I am a US citizen, I got married in 2020 and my wife is an international student. She is under F-1 status since 2016 and currently in Green Card application process. She filed tax return for previous year (2019 and before) with 1040NR while studying in university, we are filing a joint tax return for 2020. Currently she is working under OPT permit since 2020. Can we deduct her previous year tuition fee from 2016 to 2019?
Thank you!
