<p>The IRS doesn't seem to define supplies when it says that books and supplies are qualified expenses (or I couldn't find it). They are so strict that I want to be clear on this. Would that include graphing calculators or such stuff? I assume that includes notebooks, highlighters etc., right? What about a knapsack? Don't want to get on the wrong side of the IRS! Thanks for your help!</p>
<p>It’s not real clear, but the supplies, as the books, have to be specifically required for the class. It does not include general supplies like notebooks, highlighters, writing instruments, knapsacks etc. Computers have to be required by the school which is seldom the case. I’ve used chemistry goggles and I-clickers but they were both on the required list generated by the bookstore. Another good example would be art supplies required for an art class. My kids already had graphing calculators from high school. I could see one counting if on some sort of required list or the syllabus.</p>
<p>Thanks @annoyingdad – that’s helpful</p>