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Education
Internet: No (probably)
Laptop: Yes
For the purpose of the AOTC, the materials must be needed for "meaningful attendance or enrollment" in a course of study. It's generally accepted that a computer is required for college, particularly on-line courses.
If you need to purchase or upgrade internet for online classes, the internet counts too. But, if you used existing internet, it doesn't count.
Reference: http://candaceebert.com/blog/the-irs-has-become-more-liberal-with-college-expenses
May 17, 2021
5:53 PM