AOC---Computer------what would you do?

[TAXNJ]

Thanks, Mike.

He has updated the list as recently as this month.

I agree that it would be nice if the school were required to officially take a stance. I also wish that the IRS and the law were more clear about when this is allowed. The IRS, for example, seems to think a computer is only allowed if required for attendance or enrollment, whereas many schools seem to allow specific majors to determine this. The IRS seems to allow "equipment required for a course of study" but somehow they don't think a computer is included in "equipment" which seems rather odd. I have not seen the word "equipment" in the law, so perhaps the IRS has some liberties in their interpretation.

With Due Diligence requirements coming next year, I want to try to understand what rules I am supposed to be following.

Have you tried writing to the "school" for their requirements and see if it follows what the IRS states (as you know) - (see Q7 on link. https://www.irs.gov/uac/american-opp...ns-and-answers)

If you think the IRS is not clear, ask for a ruling for clarity. You might get an answer then all the back and forth on this post and you still are unsure.

Good luck

[dtlee]

Have you tried writing to the "school" for their requirements and see if it follows what the IRS states (as you know) - (see Q7 on link. https://www.irs.gov/uac/american-opp...ns-and-answers)

If you think the IRS is not clear, ask for a ruling for clarity. You might get an answer then all the back and forth on this post and you still are unsure.

Good luck

Unfortunately, I do not have a specific question but have been trying to unravel their rules for years.

As you note, Q7 says that they must be required for enrollment or attendance. However, many schools require computers for a specific course of study (for which Q6 allows some vague "equipment" which must mean something like stethoscopes or beakers or pipettes or slide rules [okay....maybe not slide rules]). Most nursing programs "require" nursing garb and an iPad Mini. Would the latter be equipment that is allowed because it is required for a course of study or disallowed because it is not required for enrollment or attendance (assuming that not everyone in that college is in the nursing program and thus not everyone has is thusly required to have an iPad Mini). Does the IRS even think an iPad Mini is a computer? Nearly everything I have read implies that the requirement for enrollment or attendance is institution level rather than program. In fact, TheTaxBook seems to allow such expenses for the Lifetime Learning Credit if actually paid to the school. Many computers are optionally provided through the school.

James Madison University requires a computer for specific majors and these can be purchased through the school or not. Apparently one option would be allowable but the other would not but I am not sure. Princeton offers computers through something called SCI which is not clearly part of the school itself.

I think they should be writing regulations before enforcing Due Diligence, but that is not how the world works, and I think it is likely more lucrative for them to do things the other way around.

[TAXNJ]

Unfortunately, I do not have a specific question but have been trying to unravel their rules for years.

As you note, Q7 says that they must be required for enrollment or attendance. However, many schools require computers for a specific course of study (for which Q6 allows some vague "equipment" which must mean something like stethoscopes or beakers or pipettes or slide rules [okay....maybe not slide rules]). Most nursing programs "require" nursing garb and an iPad Mini. Would the latter be equipment that is allowed because it is required for a course of study or disallowed because it is not required for enrollment or attendance (assuming that not everyone in that college is in the nursing program and thus not everyone has is thusly required to have an iPad Mini). Does the IRS even think an iPad Mini is a computer? Nearly everything I have read implies that the requirement for enrollment or attendance is institution level rather than program. In fact, TheTaxBook seems to allow such expenses for the Lifetime Learning Credit if actually paid to the school. Many computers are optionally provided through the school.

James Madison University requires a computer for specific majors and these can be purchased through the school or not. Apparently one option would be allowable but the other would not but I am not sure. Princeton offers computers through something called SCI which is not clearly part of the school itself.

I think they should be writing regulations before enforcing Due Diligence, but that is not how the world works, and I think it is likely more lucrative for them to do things the other way around.

Compliments to you for the effort of gathering statistics to prove your point of the confusion or inconsistency even to Tax Professionals.

Think you may be at the point to both ask your senators and congressmen to assist you (election year - they would look good) and a ruling from the IRS. Otherwise use your best interpretation that you can defend and get on with it. Again best to you.