Deducting expenses for college education

[jstvt02]

I have a 22 year old in college. Are the software licenses purchased for the class (monthly/annual subscriptions - not permanent licenses) deductible>

Are cost of mandatory masks for class deductible as the professor insisted on N95 masks for one of his classes

[RobertB4444]

The only things deductible in addition to tuition and fees are directly attributable learning expenses (books and related materials).  If the software licenses are for software used for your student's convenience then no, not deductible.  If they were required by the professor in order to study them then yes, deductible. 

N95 masks are a no go.