As a parent can i deduct the laptop I bought for my college bound daughter who is using it to complete coarse work online?

[CarolynM]

No, a laptop is not a "qualified education expense" as defined by the IRS. 

For more information about what does qualify, follow this link: Qualified Education Expenses

[fonejack1]

Yes I saw the link you cited but it reads "Books, supplies, and equipment, regardless of where purchased" wouldn't a laptop be considered equipment especially if being used for online coarse work?

[CarolynM]

Because it must be required by the institution. It may be deducted if the course is only offered on-line. If she is taking the course on-line for her convenience, it is not deductible. Sorry for the confusion.