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?

[dobbinrd]

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.

[ToddL]

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

[ToddL · Accepted solution]

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).