If you meet the requirements to claim the American Opportunity Tax Credit and the computer is a requirement for the course of study, you can include the cost of the computer in the total amount of up to $4000 of qualified education expenses that can be used to claim up to $2500 of credit on your or your parent's tax return. The expense cannot be deducted directly on your tax return.
See this TurboTax article for more information: https://turbotax.intuit.com/tax-tips/college-and-education/what-is-the-american-opportunity-tax-cred...
