$7000 is well below the basic personal amount, so he won't have tax owing. Both kids have to report their tuition on this years' returns in order to carry forward. TurboTax will state how much is available to carry forward or transfer. Once the amount available to carry forward or transfer is determined by the program, it is technically your child's decision if they want to carry forward for next year (or up to five years from this tax year), or transfer it to you.
