According to the IRS, no, they must be purchased as a requirement, from the school. The reason being that books would not normally be deductible, but since the college itself is requiring you to buy it from the school, it now would be.
OVERVIEW
You
can deduct qualifying expenses paid in the tax year for:
- Education during in the year,
or
- Education that begins during
the year, or
- Education that begins during
the first three months of the following year.
Which expenses qualify?
Qualifying
expenses include what you pay in tuition and mandatory enrollment fees to
attend any accredited public or private institution above the high school
level.
You
cannot take a deduction for:
- Room and board, optional fees
(such as for student health insurance), transportation, or other similar
personal expenses.
- Course-related books and
supplies, unless you are required to buy them directly from the school.
- Any course involving sports,
games or hobbies, unless it’s part of the degree program.
