No, you cannot claim any books for the Lifetime Learning Credit if they were not paid to the school as a condition of enrollment or attendance, Tax Expert Alumni @KarenJ says.
For American Opportunity Credit 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.
For the Lifetime Learning Credit, expenses for course-related books, supplies, and equipment can ONLY be qualified expenses if the fees and expenses are paid to the school as a condition of enrollment or attendance.
The books/materials need to be purchased from the school to qualify for the Lifetime Learning Credit.
The books/material can be purchased anywhere for the American Opportunity Credit.
See: The education expenses section asks whether I paid for books/materials required to be purchased from school, but these payments were made to Pearson's web service
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