Yes, if it was needed for his course of study. They would be entered as education expenses, and if you meet the other requirements, would be used to qualify as an education credit. If you do not qualify, they would not be deductable any other way.
According to the IRS:
"expenses
for books, supplies, and equipment needed for a course of study are included in
qualified education expenses whether or not the materials are purchased from
the educational institution."
CLICK
HERE for IRS Pub 970 Education Credits
