The American Opportunity Credit is a credit of up to $2500 (40% can be refundable) for tuition, books, fees, supplies and equipment expenses required for enrollment or attendance at an eligible educational institution.
For expenses to qualify for the American Opportunity Credit, they must be paid for yourself, spouse, or dependent you claim as an exemption your return. Qualified education expenses are tuition, related expenses, and student activity fees required for enrollment or attendance. Also included are expenses for books, supplies, and equipment.