No.
The expenses must be "required for attendance".
I would think the cost would not make much difference in the amount of tax credit, that could be claimed, particularly since graduation year is usually the 5th calendar/tax year of undergrad education and the more generous AOTC is limited to being claimed 4 times total.
Thank you for your response. Just to be sure I understand. I completed a terminal degree and in order to attend the graduation ceremony I had to purchase regalia. It looks like it may make a difference in the return when I add the expense to the “items not required for attendance” box. The cost was over $1200.00. Thank you for your help!
No. The expense for cap and gown are not an education expense as pointed out by our awesome tax expert @Hal_Al . The key is that they are not required for enrollment or attendance at an eligible educational institution.