You're not going to get a clear cut answer.
The IRS says: "Whether an expenditure for a computer qualifies for the credit depends on the facts. An expenditure for a computer would qualify for the credit if the computer is needed as a condition of enrollment or attendance at the educational institution".
https://www.irs.gov/newsroom/american-opportunity-tax-credit-questions-and-answers
Apparently, the tax court has ruled on this.
https://www.currentfederaltaxdevelopments.com/blog/2016/8/25/purchase-of-computer-from-local-retaile...
The Tax Court concluded that the cost of a computer is not eligible for the AOTC unless the school requires the student to have one.
Some have translated this to: The IRS has indicated a computer does qualify if it is needed for attendance at the educational institution. Generally, in this day and age, a computer is necessary ("required" & "needed").
Be assured: "everybody is doing it".
While a computer is a qualified expense for the AOTC and a 529 plan distribution, it is not a qualified expense for the Lifetime Learning Credit (LLC).
