The definition of qualifying education expenses differs depending on the educational benefit being claimed on your return.
Room and board are NOT considered a qualifying education expense in the following situations:
However, you may be able to include room and board as a qualifying education expense in the following situations:
Note. In some situations room and board expenses are only includable if the student was enrolled at least half-time. Additionally, you may need to check with the educational institution to determine the amount paid specifically for room and board. Please see IRS Publication 970 Tax Benefits for Education for additional information.