My son is enrolled in High School and College "dual enrollment". I had to buy a PC for classes? Can I deduct the PC as an education expense?

The IRS has provided the following guidance (that applies for the American Opportunity Credit) on claiming computers for education credits:

• Q7. Does an expenditure for a computer qualify for the American opportunity tax credit?
• A7. 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.

See this discussion.

Merely because a computer is convenient or even very helpful doesn't make it "needed as a condition of enrollment."  If in doubt, review the college catalog or course syllabus for a statement that a computer is required.

529 plan requirements are less stringent, and the cost of a computer may be an eligible cost to be paid from a Sec. 529 plan.

Also the student must be at least a 1/2 college student to qualify for the American Opportunity Credit. That is the only credit that allows a computer to be claimed as an expense. The AOC can only be claimed for a total of 4 tax years, so you might not want to use one of the 4 years for the computer even if he is qualified to claim it.