<p>“Standard equipment” is not the standard for the IRS…the regs specifically state that it must be REQUIRED equipment. My D was looking at two schools which did require all students in her major to purchase an identical laptop…at one it was even included in the list of fees. Perhaps this was true of your son’s program as well. This would meet the standard of required equipment. Just because almost everyone has something doesn’t mean the IRS will see it as required.</p>
<p>Btw, I would caution everyone against relying on what colleges put on those tax statements. You should keep your own records as the schools are frequently wrong with amounts. When in doubt, better that we all just ask swimcatsmom ;)</p>