Autos, Computers, Electronic Devices (Listed Property) (2004 IRS FAQ)

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IRS FAQ 3.1 Itemized Deductions/Standard Deductions: Autos, Computers, Electronic Devices (Listed Property)

My university required each incoming freshman to come to school with their own computer. Is there any way to deduct the cost of the computer from my tax liability?

The cost of a personal computer is generally a personal expense that is not deductible. However, if the school bills everyone, as a condition of attendance or enrollment, for proprietary computer devices and/or software available no where else, then this may qualify as an expense towards either the Lifetime Learning Credit or Hope Credit. For more information, refer to Publication 970, Tax Benefits for Education.



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