College Band Expenses

[wichmana]

My daughter twirls the baton for her college band.  Can I deduct the cost of her costumes, batons, shoes, and tights as "materials" for college?

[LudwigVan_fan · Accepted solution]

I don't have a definitive answer.  It might depend on what educational benefit you're trying to obtain.  There are different expenses for different credits/deductions.

I think one thing needs to be kept in mind...is this course required for her course of study?

Here is a link for some guidance in this area.  Look at the different expenses allowed for each type of credit/deduction.

https://www.irs.gov/pub/irs-pdf/p970.pdf

[linear]

Unless you can tie this to a requirement for her course of study, you can't treat as eligible education expenses. Participation in band sounds like an extracurricular activity to me.

[wichmana]

THANK YOU!