I am a US citizen and my wife is an international student. Can we deduct my wife's previous years tuition fee?

[x_m_z]

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!

[Slan0227]

It depends if you meet these qualifications outlined by the IRS if you can claim the education credit for your wife college tuition. 

IRS requirements.

Qualifications for claiming the American Opportunity Tax Credit are:

• You paid qualified education expenses for higher education (see Related Information below)
• You paid education expenses for eligible students
• The eligible student is you, your spouse, or a dependent for whom you claim an exemption
• Your modified adjusted gross income is $90,000 ($180,000 if married filing jointly) or less (The credit is reduced between $80,000 and $90,000 ($160,000 and $180,000)
• You must be taking courses at an eligible education institution, which is any college, university, or vocational school with a student aid program administered by the US Department of Education.

You must be considered an eligible student:

• You are enrolled at least half-time in a program leading to a degree,certificate, or other recognized credential
• You had at least one academic period beginning during the year
• You did not use the American Opportunity Tax Credit in any four previous years
• You did not complete the first four years of post-secondary education before the beginning of the year

You are not eligible to claim the American Opportunity Tax Credit if:

• Your filing status is Married Filing Separately.
• Taxpayer is listed as a dependent on another person’s return.
• You and your spouse were non-resident aliens.
• You have a felony drug conviction.

You are eligible to claim the Lifetime Learning Credit if all of the following requirements are met:

• You (or your dependent or a third party) paid qualified education expenses for higher education.
• You paid the education expenses for an eligible student.
• The eligible student is you, your spouse, or a dependent you claim an exemption for on your tax return.
• Your modified adjusted gross income is less than $65,000($131,000 if you are married filing jointly).
• The credit is reduced between $55,000 and $65,000 ($111,000 and $131,000).

One of the advantages of the Lifetime Learning Credit is that you can take the credit every year for higher education as long as you meet the qualifying requirements.

If you qualify you will need to amend prior year returns.  You can amended back three years.

[DanaB27 · Accepted solution]

No, the education expenses must be paid in the tax year and be for classes of that year and/or the first three months of the following year.  Therefore, you can only claim education expenses paid in 2020 on your 2020 tax return.

Please see What education tax credits are available? for additional information.