<p>How is the condition of enrollment or attendance for course materials interpreted? At almost every college, nobody checks whether you have the required books on the course syllabus before you enroll or attend class, but you usually have to have the books to do well in the course (do HW problems, study).</p>
<p>I am not quite sure what you are asking. For the AOC, you would need to retain your book receipts to prove what was actually spent in case you are ever audited.</p>
<p>What I’m asking is that the IRS website ([American</a> Opportunity Credit: Questions and Answers](<a href=“http://www.irs.gov/newsroom/article/0,,id=211309,00.html]American”>http://www.irs.gov/newsroom/article/0,,id=211309,00.html)) says that AOC-eligible books are required as a condition of enrollment or attendance, but my school’s courses (and probably almost every other school’s) just list the required books on the syllabus and students technically can enroll and attend class without the books. For example, a classmate did not buy a required textbook for a nutrition class that he was taking pass/fail. He missed all the online homework questions from the book, but he still could take the class.</p>
<p>I am not sure exactly what your question is either. If you did’nt purchase a needed book you could’nt use the amount towards the AOC. You can only use books that you have purchased and have receipts for.</p>
<p>This refers to specific materials that are absolute requirements for the course. For example if there were a specific set of tools that you were required to bring to class with you every day.</p>
<p>If your class lists a text, it is “required.” If you choose to purchase other books to help you understand the material more thoroughly, that would not be an AOC-eligible book.</p>
<p>Quoted from the IRS website…“For this purpose, the term ‘course materials’ means books, supplies and equipment needed for a course of study whether or not the materials are purchased from the educational institution as a condition of enrollment or attendance.”</p>
<p>I would interpret this to mean that you could include the study manuals you mentioned, “the books to do well in the course (do HW problems, study).”</p>
<p>Are notebooks, looseleaf paper, pens, pencils, graphing paper, calculator, printer, computer, etc. qualified expenses. I would think these are necessary materials as well.</p>
<p>Nope, those aren’t. Unless a specific model is absolutely required as discussed above.</p>
<p>My son is an engineering major. How could a computer and calculator not be qualified expenses. Paper and pens are a necessity.</p>
<p>If the university or department states clearly “all students enrolled in course x must have their own personal z” then that item is covered.</p>
<p>Okay, thanks.</p>
<p>Yup…kind of strange. One of my kids is an architecture major at U of Cincinnati. UC specifically states on its website that a computer is required. However, one of my other kids is a computer science/engineering major at Ohio U. A computer is not required there for that major. Go figure…</p>