Does the purchase or lease of a band instrument for students who attend a private school, or who attend a public school, or who are home-schooled qualify as an eligible expense for the purposes of the school expense deduction?


No. The statutes provide that the tax deduction is limited to expenses for: school uniforms, tuition, fees, textbooks, curricula, instructional materials, and educational supplies. A band instrument does not fall into any of the categories listed above.