The IRS has not issued guidance for 2021 expenses yet. I would not be surprised at the rate we are opening if they make it allowable but just don't know what the IRS will do in the future.
Since internet is brand new and just a COVID special, the IRS will probably have to look at a case by case basis until they figure out what the law means. The IRS is not out to penalize students simply ensure the deductions aren't abused.
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