@jlar
**Can i enter a 1099Q line 2c "Adjusted Qualified Higher Education Expenses applied" amount on my daughters federal return to 'transfer' the amount of 1098-T qualified expenses entered (on my/parent return) and 'stranded' (i.e. in excess of the $4000 AOTC qualification)...plus other qualified costs, such as books, Room and Board, etc.
see IRS publication 970 page 60"
Coordination With Tuition and Fees Deduction A tuition and fees deduction (see chapter 6) can be
claimed in the same year the beneficiary takes a tax-free distribution from a QTP, as long as the same expenses aren't used for both benefits.
so it would appear the answer to your question is 'yes" because coordination is permitted and it never says you can't transfer unused dollars from parent to student (and let's assume the student has to be a dependent of the parent)
