I got audited in 05. They said I popped up because I made double the amount of money than the year before. And I hit a higher tax bracket and I changed my filing status.
The found nothing wrong and actually informed me of one thug I could do the next year that would get me more money. Twice I've had an incident with the IRS an both times worked out well. Few months ago the sent me a check for over paying on taxes from moving money.
That sounds like a rare occasion. How do you file. Turbo tax? H&R block? H&R block charges a million dollars turbo tax seems like you're more likely to get audited. IMO
Tuition & Fees
Lifetime learning credit
American Opportunity Credit
You can only take 1. It is best to calculate all 3 and determine which gives you the best tax deduction. This is one of the reasons people utilize tax professionals to prepare their tax returns.
However, if you really want to deduct your iPad (regardless of best deduction) then you have to use the American Opportunity Credit as it is the only one that allows the deduction of educational materials. The other two allow tuition and fees as deduction only.
There is a lot of incorrect or incomplete information on this thread regarding the IRS and why people are getting their returns corrected automatically by the IRS (read: they prepared their return incorrectly and the IRS corrected the obvious errors through its matching system). Another reason to use a tax professional. We stay current on all the tax rules and changes and have experience in how to make sure you maximize your deductions and pay the lowest tax in accordance with the law.
Everything you read on the net is not necessarily true, but my username will tell you my profession and why my response is accurate.