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Are notebooks and highlighters deductible as education expenses?

Under supplies that are deductible for college, are notebooks, highlighter, index cards, pens included? How about things needed for the room like a mattress protector, sheets, etc?  

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Are notebooks and highlighters deductible as education expenses?

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. 

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