laptop as an education expense

[Wiechcheu1925]

Hey, my old laptop died last year, and I had to buy a new laptop. My classes do not explicitly require a personal computer, but I do all my classwork and research on my laptop. There were classes where I had to turn in some assignments online only and certain assignments had to be completed using computer software. Can I count the cost of the new laptop as an education expense not required by the school?

[AmyC]

No. See Qualified Education Expenses - Internal Revenue Service. It does still say required for enrollment, so if your school really does not require a laptop, then you will have purchased your future instead of a tax deduction. Remember, to get the full education benefit allowed, only $4,000 had to be spent on tuition. The laptop may not make a difference in your refund.

[Wiechcheu1925]

One of my courses was mainly online through zoom meetings and the professor checked the attendance through the zoom meeting, so needing a computer was needed. Does that count?

[DawnC]

It counts if it was ''required for enrollment or attendance''.   

The government uses tax policy to encourage activities such as paying for education and saving for retirement.  While the names and amounts vary, the IRS generally provides for some type of educational tax credit to help offset the costs of qualifying tuition and related expenses.

• A computer for school purposes may or may not qualify for these credits.
• Generally, if your computer is a necessary requirement for enrollment or attendance at an educational institution, the IRS deems it a qualifying expense.
• If you are using the computer simply out of convenience, it most likely does not qualify for a tax credit.

Can I Deduct My Computer for School on Taxes?  

[Hal_Al]

Q.  Can I count the cost of the new laptop as an education expense not required by the school?

A.  Simple answer: yes.

As the other replies also indicate, the IRS rules are wishy washy.

The IRS says:  "Whether an expenditure for a computer qualifies for the credit depends on the facts. An expenditure for a computer would qualify for the credit if the computer is needed as a condition of enrollment or attendance at the educational institution".  https://www.irs.gov/newsroom/american-opportunity-tax-credit-questions-and-answers

Apparently, the tax court has ruled on this. 

https://www.currentfederaltaxdevelopments.com/blog/2016/8/25/purchase-of-computer-from-local-retaile...

The Tax Court concluded that the cost of a computer is not eligible for the AOTC unless the school requires the student to have one.

Some have translated this to:  The IRS has indicated a computer does qualify if it is needed for attendance at the educational institution. Generally, in this day and age, a computer is necessary ("required").

Be assured: "everybody is doing it".