If you qualify tor the American Opportunity Act and the food and equipment are required to complete your course of study they would be deductible as an expense.
Under the American Opportunity credit:
For AOTC 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 example, the cost of a required course book bought from an off-campus bookstore is a qualified education expense.
See our Education Credits Frequently Asked Question page for more information.
