In the case of Mameri v. Commissioner, T.C. Summ. Op. 2016-47 the Tax Court denied a taxpayer’s attempt to claim an American Opportunity Tax Credit for funds expended to buy a computer for his studies.

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Most tax professionals are fully aware that a tax benefit must be claimed in the specific year it is allowed and, generally, a taxpayer cannot pick and choose which year a benefit should be claimed in.  But taxpayers, even if they aren’t trying to game a system, may find it difficult to figure out which year a benefit should be claimed.