Thanks for replying, I am more concerned about the "attendance at the educational institution" part, not so much about the "enrollment" part. Yes, the college never asks students to get a laptop for enrollment. But all my classes are fully online now, it's reasonable to have a working laptop for attending zoom classes. I am a senior, my old laptop is not working properly as it will shut down without a reason during my zoom classes. It affects my attendance at classes. That's why I wanted to get a new laptop for attending zoom classes without distractions. As stated by the IRS, "For AOTC only, expenses for books, supplies and equipment the student needs for a course of study are included in qualified education expenses even if it is not paid to the school." My question would be how do I prove it or what proof does it need when I am getting audited for this AOTC tax credits?
