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I have incurred some expenses in year 2014, which for some reasons i could not file during filing my tax returns for 2014. Now i am going to file my income tax returns for 2015, can i file those missing expenses (for 2014) in year 2015?

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    I think you would have to file an amended 2014 return. – keshlam Mar 7 '16 at 17:13
  • "which for some reasons i could not file during filing my tax returns for 2014" I think this section requires a bit more explaining. As others have said, you deduct expenses that occur in the tax year, so why could you not include them in your 2014 return? – Brian R Mar 8 '16 at 16:46
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You can only deduct expenses that you paid or accrued in the year in question (depending on your accounting method). For individuals it usually means that you can only take the deduction in the year you paid it. See for example IRC Sec. 461 and the regulations.

You can amend the 2014 return, if that was the year when you paid the expense, but you cannot pick in choose in which year to deduct expenses.

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