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.
No. Only educational expenses actually paid in 2022 can be claimed on the 2022 tax filing.
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 ?
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.
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.
Simple answer: A computer is a qualified expense for calculating your tuition credit. For a full discussion see:
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).