You can deduct internet bill only if the internet service is paid directly to school and not the internet provider. If the internet service is not paid directly to the educational institution, they are not tax deductible for education purposes, unfortunately.
Qualified education expenses include tuition and related expenses. The IRS defines related expenses as: "Student-activity fees and expenses for
course-related books, supplies, and equipment are included in qualified
education
expenses only if the fees and expenses must be paid to
the institution as a condition of enrollment or attendance".
