For purposes of the education credits and tuition deduction, the cost of a computer qualifies as an education expense if it is needed as a condition of enrollment.
For more information on qualified education expenses, go to IRS Instructions for Form 8863 Education Credits (American Opportunity and Lifetime Learning Credits) or Form 8917 Tuition and Fees Deduction.
Note that any link in the information above is updated each year automatically and will take you to the most recent version of the webpage or document at the time it is accessed.