Q. Would the purchase of a desk and chair be considered a qualified education expense under the American opportunity credit or the lifetime learning credit?
A. No. They would not meet the definition of "Required course materials".
Q. Would the purchase of an Ipad be considered a qualified education expense under the American opportunity credit?
A. Simple answer: Yes. See explanation at https://ttlc.intuit.com/community/college-education/discussion/is-a-computer-a-qualified-expense-for...
In addition to the computer being "required", the courses must be taken at an "eligible institution".
The school should be able to tell you if it is an eligible educational institution. In general, an eligible educational institution is an accredited college, university, vocational school, or other postsecondary educational institution, including accredited, public, nonprofit, and proprietary (privately-owned, profit-making) postsecondary institutions. Additionally, in order to be an eligible educational institution, the school must be eligible to participate in a student aid program administered by the Department of Education. If they issue a 1098-T they are probably an eligible institution.
Schools that offer only online courses usually do not qualify. Online classes taken at schools that also have classroom instruction usually do count.
Enter your school at the link below, to see if it's on the dept. of education list.
https://ope.ed.gov/dapip/#/home
