Room and Board is never deducible. Only tuition and qualified expenses are if you paid for them for a dependent.
**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**
Room and board are not qualified expenses for any education tax benefit, except a 529/ESA distribution or an IRA penalty exception. Even then, the student must be half time or more to qualify.