You can only use the deduction in the year it is paid.

I'm not sure about your second question, but I don't believe you can carry over the deductions without placing them on a depreciation schedule. Some purchases, particularly the larger ones, can be put on a depreciation schedule, which allows you to use the deductions over a specific time frame. However, this usually applies to major purchases such as a vehicle or building.

If you use Turbo Tax to do your income tax you will find this information in the program.

Good Luck,

Gary