Yes, you can deduct the cost of mandatory uniforms and other items as college expenses but not below the college level. The key term is mandatory or required. They cannot be for the student's ease or comfort.
An appropriate category would be:
- Certain books, supplies, and course-related equipment
As a general rule, clothing would not be a qualified education expense, however, the military uniforms of an ROTC scholarship student attending a military college are not "optional". They are required as a condition of attendance and in the performance of the student's educational responsibilities (e.g. attending classes).
Items such as the specific watch, calculators, bags, etc. I can see as deductible.
