<p>xiggi:</p>
<p>…not according to Ex. 2 in Pub 970 (which you posted)…</p>
<p>Example 2.</p>
<p>Donna and Charles, both first-year students at College W, are required to have certain books and other reading materials to use in their mandatory first-year classes. The college has no policy about how students should obtain these materials, but any student who purchases them from College W’s bookstore will receive a bill directly from the college. Charles bought his books from a friend, so what he paid for them is not a qualified education expense. Donna bought hers at College W’s bookstore. Although Donna paid College W directly for her first-year books and materials, her payment is not a qualified education expense because the books and materials are not required to be purchased from College W for enrollment or attendance at the institution. </p>
<p>However, if you are on full ride, you maybe able to claim books, etc., as an offset against incurring the “income”, but I’ve never looked at that part of the code, so just guessing.</p>