AOTC 2021: Can I deduct laptop and Internet expenses for online courses?

Hello,

 

I find myself not knowing what to do. Typically, I've read that the IRS does not consider computers as an educational expense but a personal one. However, with the pandemic, I took all my classes online for 2021. I'm not sure if the classes were also offered in person, but the school offers online courses and degrees year-round.

 

My school's website lists:

Eastern Florida Online offers 100% online college credit certificates and degrees and more than 200 online courses every term. Online courses are rigorous. If you decide to study online, you should be prepared to spend 5-12 hours a week per course. You will need access to a computer 4-5 times per week. EFSC's online courses are structured in 16-week and 12-week formats. Students submit course work and take tests/exams based on designated due dates; online courses are not self-paced courses

Later on, they list "Minimum System Requirements":

Before you enroll in an online course, make sure you have access to a computer and Internet connection that meet the following requirements:

- Canvas (online course management system) computer requirements

- Canvas - supported browsers

- Internet Connection: DSL or higher connectivity (512 kbps). Internet Service Provider. Note: AOL subscribers must use another browser.

Considering that this is in the school's website, would I be able to include a laptop that I purchased at the beginning of the year (2021) and my Internet bill as a qualified expense? I was a full time student for the year.

 

Note: In terms of Internet, I received the EBB benefit ($50 towards your Internet bill) for receiving a Pell Grant, so my bill was reduced for most of the year.