Can I deduct my 2009 education costs in my 2011 or 2012 Dutch tax return?
I have a question regarding my tax return for 2011.
I have already filed my 2011 tax return. I would like to deduct my 2009 tuition fees (€ 11,000) from my 2011 income, but was informed that I could not do this.
Since the deadline is tomorrow and I already filed the tax return 2011, I wonder if it is Ok for me to deduct the above amount from my income this year (to claim it in tax return 2012)??
Much appreciated if you could advise on this.
The tax authorities are right. Education costs must be claimed in the year of payment so a deduction can’t be claimed in the 2011 or 2012 tax return. Instead you can file a tax return for 2009 which will include the personal deduction. Since there was no income in 2009 the deduction will not lead to a refund. To prevent that you lose money the remainder of the personal deduction of education costs can be forwarded to a future year with income. This means that in the end the deduction can be claimed in your 2011 tax return. Result will be the same, but a different – formal – procedure.