Yes you can deduct your laptop, if you needed the laptop but only for the American Opportunity Credit.
For American Opportunity Credit 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 the Lifetime Learning Credit, expenses for
course-related books, supplies, and equipment can ONLY be qualified expenses if
the fees and expenses are paid to the school as a condition of enrollment or
attendance.
Please see the
attached link for what expenses qualify for the American Opportunity Credit:
Qualified
Expenses for American Opportunity Tax Credit
