<p>^There’s a whole section on it over at the IRS.com site – just search student educational deductions. According to what I just gave our accountant in terms of receipts he requested, any “books, supplies, equipment” including instruments, sheet music, electronic equipment, instrument repair and maintenance, software etc. is an allowable educational expense against excess revenue (eg. scholarship $ beyond tuition) PROVIDED that it is REQUIRED by the class in question. So if the class requires a tux for performance, that would be an acceptable educational expense, even though under NORMAL circumstances, it’s not.</p>
<p>The same tux purchased the following year if the student were NOT taking a class that specified dress code would NOT be an educational expense, as I am given to understand.</p>
<p>(P.S. McSon already has a tux that we’d previously purchased so I did not specifically ask accountant about this; I am just sharing the jist of the conversation as it was explained to me ;)</p>