<p>
</p>
<p>Computers were only added as qualified expenses for 2009 and 2010 under ARRA. Otherwise, for computers to be non-taxable they would have to fall under the normal equipment rule - they must be required for all students taking the course. I never treated tham as qualified expenses as my kid’s school didn’t require each student to own their own computer…unlike other equipment like lab kits.</p>