Q. If books and materials were included in box 1 on 1098-T, do we still enter them separate under required books and materials?
A. No. That would be duplication.
Q. At 'required books and materials from the school' line would that just be for what we paid out of pocket?
A. Yes. Or more accurately, only the books and materials not already included in box 1 of the 1098-T.