Can I deduct a computer I bought in 2021 for school in 2022 tax filing?

[Hal_Al]

No.  Only educational expenses actually paid in 2022 can be claimed on the 2022 tax filing. 

[kyash09]

Thanks @Hal_Al for the response.
I bought my laptop for educational use, but the purchase was made in 2021. 

In 2022 tax filing i did not claim it. Can I claim it in current tax filing ?

[DavidD66 · Accepted solution]

No, you cannot deduct things you purchased in 2021 on your 2022 tax return.  A computer is a qualified expense for claiming a tuition credit or deduction, but only if you're required to buy it for class (for example if you're enrolled in an online-only course).

If you bought a school computer out of convenience (in other words, you could complete the class without it), you can't deduct it.

Note: For the Lifetime Learning Credit, you can only deduct equipment expenses that were bought directly from the education institution.

[YueStevieM7]

In mid fall 2022 semester I bought a Surface Pro because all of our homework was online, everything had to be typed, and I could not use my phone to do all of this. I could not use school computers because my work hours were when school was open. So, it was not online-only but EVERYTHING is presented and turned in online.

[Hal_Al]

Simple answer:  A computer is a qualified expense for calculating your tuition credit. For a full discussion see:

https://ttlc.intuit.com/community/college-education/discussion/is-a-computer-a-qualified-expense-for...

While a computer is a qualified expense for the American Opportunity Credit and a 529 plan distribution, it is not a qualified expense for the Lifetime Learning Credit (LLC).