Hal_Al
Level 15

Education

You are not allowed to save it to next year.  To report it, you have to file an amended return. 

 

That said, I do NOT recommend that you bother with an amended return.  At worst, you owe the IRS  $75.  The difference between box 5 and box 1 is not automatically taxable.  If you spent that $746 on other qualified expenses (books, fees, software or other course materials) it is not taxable.  You are highly unlikely to hear from the IRS about this.