Can I choose to deduct all CHET 529 contributions for 2023 part of 2024 tax return?

[RorHass]

I entered CHET contribution of $10,000 and my state tax refund didn't change which I believe is because we had a higher than usual state income in 2023. That will not be the case in 2024 (I lost my job); can I choose not to report any CHET contributions part of our 2023 state tax return and report it next year part of our 2024 state income tax in hope that next year, with the lower income in 2024, the CHET contributions will get us some tax deductions/refund?

In other words, do I have to enter some CHET contributions for 2023 and report the rest in 2024 or I can hold on reporting the total amount of $10,000 part of 2024 state income tax?

THANKS!

[MinhT1]

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.