There is no direct writeoff for the purchase of a computer for either the Lifetime Learning Credit or the American Opportunity Credit. You can claim a computer as a part of the expenses claimed for the American Opportunity Credit in the following situation:
Q7. Does a computer qualify for the AOTC?
A7. It depends. The amount paid for the computer can qualify for the credit if you need the computer for attendance at the educational institution.
The limit for all qualified education expenses per tax year is $4000 for the American Opportunity Credit. Qualified expenses include tuition and fees, course-related books and supplies. $4000 of expenses would qualify you for up to $2500 of credit.
The computer is not qualified expense for the Lifetime Learning Credit unless you are required to buy it directly from the educational institution.
See this IRS article for more info: https://www.irs.gov/credits-deductions/individuals/education-credits-questions-and-answers
