Question
My university required incoming freshmen to come to school with their own computer. Am I allowed a deduction for the cost of the computer in computing my tax liability if I pay for the computer in the year that I enroll?
Answer

The cost of a personal computer is generally a personal expense that's not deductible. However, you may be able to claim an American opportunity tax credit for the amount paid to buy a computer if you need a computer to attend your university.  For more information, refer to Publication 970, Tax Benefits for Education and Qualified Education Expenses.