Can i deduct ipad and headphone purchase expenses as part of my education expenses.

[Taxgig2017]

i use ipad to listen to webinars for my part time graduate course,find research material etc. Can i deduct ipad and headphone purchase cost as part of education expenses?

[viktoriyab11]

Headphone and Ipad will be considered course materials and included in qualified education expenses only when they are required as a condition of enrollment.  

[Taxgig2017]

thank you

[Sandy0909]

What do I need to provide to show it was require for school 

[Irene2805]

If the iPad and  headphones are mentioned in the course description or list of course materials, keep a copy of these with your tax papers.

@Sandy0909