It depends, if you are taking the education credit any supplies required for enrollment in the class could be included as part of the education expenses. For the American Opportunity Tax Credit (AOTC) they can be purchased outside the educational institution or some place else. For the Lifetime Learning Credit (LLC) they must be paid to the institution offering the class.
Expenses that qualify for an education credit (whether the American Opportunity Tax Credit (AOTC) or the Lifetime Learning Credit) are qualified tuition and related expenses paid by the taxpayer during the taxable year.
Qualified tuition and related expenses are tuition and fees required for the enrollment or attendance of the taxpayer, the taxpayer's spouse, or any dependent of the taxpayer at an eligible educational institution for courses of instruction.
For the AOTC, the expenses must be paid in a program to acquire a postsecondary degree and may include required course materials. For the Lifetime Learning Credit, the expenses must be paid in a program to acquire a postsecondary degree or to acquire or improve job skills.
For the AOTC provisions, student activity fees are included in qualified education expenses only if the fees must be paid to the institution as a condition of enrollment or attendance. Expenses for books, supplies, and equipment that are required course materials are included in qualified education expenses whether or not the materials are purchased from the educational institution.
For the Lifetime Learning Credit, 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 for enrollment or attendance by an individual.
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
