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.
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
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