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You can deduct your transportation expenses from your regular work site to school and then home
from the top result below
https://www.irs.gov/publications/p970
If you claim the American opportunity credit even though you’re not eligible, you may be banned from claiming the credit for 2 or 10 years depending on your conduct
https://www.irs.gov/publications/p225
The Federal Disaster Relief Tax Relief Act of 2023 extended the special rules and return procedures for personal casualty losses attributable to certain major federal disasters declared between February 26, 2021, and February 10, 2025
https://www.irs.gov/publications/p17
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https://www.irs.gov/publications/p505
The regulations implement changes made by the Tax Cuts and Jobs Act and reflect the redesigned withholding certificate (Form W-4)
https://www.irs.gov/publications/p463
119-21 (July 4, 2025), commonly known as the One Big Beautiful Bill Act (OBBBA), made several amendments to Code section 168(k) to provide taxpayers with a permanent 100% additional first-year depreciation deduction for qualified property acquired and placed in service, and specified plants planted or grafted, after