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New Member
posted Jun 5, 2019 10:52:59 PM

My son is attending a Military College under an ROTC scholarship. Can we deduct the cost of mandatory uniform items. If so under what category?

ROTC paid my son some money for uniforms but it did not cover the complete costs. We pulled the money out of a Coverdell ESA so I want to be sure to show everything we can as a qualified education expense.

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1 Best answer
New Member
Jun 5, 2019 10:53:02 PM

Yes, you can deduct the cost of mandatory uniform items.

An appropriate category would be:

  • Certain books, supplies, and course-related equipment

As a general rule, clothing would not be a qualified education expense, however, the military uniforms of an ROTC scholarship student attending a military college are not "optional". They are required as a condition of attendance and in the performance of the student's educational responsibilities (e.g. attending classes).

2 Replies
New Member
Jun 5, 2019 10:53:01 PM

I taught ROTC at Georgetown, and have 4 children who attended college thru ROTC scholarships.

New Member
Jun 5, 2019 10:53:02 PM

Yes, you can deduct the cost of mandatory uniform items.

An appropriate category would be:

  • Certain books, supplies, and course-related equipment

As a general rule, clothing would not be a qualified education expense, however, the military uniforms of an ROTC scholarship student attending a military college are not "optional". They are required as a condition of attendance and in the performance of the student's educational responsibilities (e.g. attending classes).