No. Qualifying expenses are tuition, plus required fees charged by the college. For certain credits, qualifying expenses also include materials that are specifically required for a particular course (for example, a botany course that requires you to purchase a specific field kit). The program will ask separately about tuition and fees; and other required materials. General purpose items, like pens and paper, and anything related to room and board (rent, food, sheets, etc.) are never qualifying expenses.