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I received tuition transfered from my son but i didn't use it because my income is low. Can he adjust his return in order for him to carry forward the unused tuition?"

 
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I received tuition transfered from my son but i didn't use it because my income is low. Can he adjust his return in order for him to carry forward the unused tuition?"

Yes. Your son needs to adjust his return to indicate there was no transfer after all. Here's how to adjust a filed return: https://turbotax.community.intuit.ca/replies/2647992