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, Chapters 2 and 3.

References:

• Tax Topic 513, Educational expenses
• Publication 970 Tax Benefits for Education

Source: www.irs.gov