Publication 970 says, "equipment needed for a course of study" is a qualified expense. Not sure if schools technically "require" a laptop, but I don't see how any college student can get by without one with so much schoolwork being submitted online. A laptop definitely seems "needed" to survive college today. Does anybody have any insight on how the IRS views this today and whether a laptop (very much needed) can be claimed as a qualified expense for the American Opportunity Tax Credit? Thanks.
