American Opportunity Tax Credit for Laptop if "a laptop" is required but not a specific model

[mathmomvt]

<p>University of Vermont requires all engineering students to have a laptop as stated here:</p>

<p><a href=“http://www.uvm.edu/~cems/soe/?Page=undergrad/default.php&SM=undergrad/_undergradmenu.html”>http://www.uvm.edu/~cems/soe/?Page=undergrad/default.php&SM=undergrad/_undergradmenu.html&lt;/a&gt;&lt;/p&gt;

<p>Would that be considered QEE for the AOTC? If it matters, we will almost certainly be purchasing a laptop that exceeds the minimum requirements (so an argument might be made that he doesn’t “need” a laptop as expensive as the one he’ll be getting).</p>

<p>(DS has a full tuition scholarship which leaves us only fees, books and required materials to take the credit on. There’s about $2K/year in fees, so most years, that will get us most of the credit, but we want our first year of taking the credit to be his Freshman year, in which we’re only paying 1 semester’s worth of fees. But if we can include the new laptop he’ll be getting this summer, that would work out really well.)</p>

[annoyingdad]

<p>

For tax years after 2010, the purchase of computer
technology or equipment is only a qualified
education expense if the computer technology or
equipment is required for enrollment or attendance at an
eligible institution.

</p>

<p>Page 56:</p>

<p><a href=“http://www.irs.gov/pub/irs-pdf/p970.pdf”>http://www.irs.gov/pub/irs-pdf/p970.pdf&lt;/a&gt;&lt;/p&gt;

<p>Based on your link I would say yes, it’s QEE and pub 970 doesn’t seem to put a limit on it. I would say the cost of MATLAB is a required supply also. Print out that page and save it with your records.</p>

[mathmomvt]

<p>Yes, I think Matlab is unambiguously QEE, just like a required textbook. In addition to that general requirement, he’ll be taking a course in the fall that explicitly requires Matlab. I’m guessing that the strongly recommended “word processing, presentation and spreadsheet software” probably doesn’t count as QEE since it’s only strongly recommended and not required. I guess that question applies to textbooks as well – are only required textbooks considered a QEE, or if there are additional recommended texts/materials, would they count?</p>

<p>Good suggestion about printing out the page to save with our records.</p>

[annoyingdad]

<p>Same pub, same page:</p>

<p>

1. The following expenses must be required for enrollment
   or attendance of a Designated beneficiary (defined
   later) at an eligible educational institution.
   a. Tuition and fees.
   b. Books, supplies, and equipment.

</p>

<p>It says required for everything.</p>

<p>The thing is with the recommended software, all school have computers available in computer labs, libraries, dorms with standard software for the kinds of things it is recommending.</p>