Per IRS Publication 970 page 5:
Qualified education expenses.For purposes of tax-free degree candidate.scholarships and fellowships, these are expenses for Scholarships, Fellowships, Grants, and Tuition Reductions:
- Tuition and fees required to enroll at or attend
- Course-related expenses, such as fees, books, supplements discussed above. supplies, and equipment that are required for the courses at the eligible educational institution. These items must be required of all students in your course of instruction
Note in the above it does not delineate or specifically state that you have to actually buy or purchase anything. If you rented books or even purchased them outright, then it's a "course related expense" if it was a requirement for you to have it in order to complete the course.
If you were a post-graduate in 2019 then your books aren't a deductible expense anyway. If you were an undergraduate, then more than likely it's your parents that will not only claim you as their dependent, but will also claim any and all education credits you may qualify for.
