No. You can't keep all or part of your 2023 CHET contributions to report in 2024.
You have to report them in 2023, even if your tax deduction is limited by your income.
If contributions to all Accounts in the Trust exceed the maximum deduction amounts per tax year ($10,000 for joint filers), the excess contribution amount may be carried over as a deduction from Connecticut state adjusted gross income for the succeeding five (5) tax years provided the excess contribution amount does not exceed the maximum allowable deduction for such a tax year.
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