You could also be eligible for the credit for an amount shown with code D, E, F, G, H, S, AA, BB or EE in box 12 of a W-2.
The $64 credit is more than the cost to upgrade, so there is no real reason not to if you've actually made a qualifying contribution (assuming that you can pay the upgrade cost without paying it out of your refund which should incur a service charge). If you really want to avoid the tax credit, in the Retirement Savings Contributions Credit section simply tell TurboTax that you were a full-time student.
