College student living expense deductions

Probably not. The only deductible out-of-pocket expenses are referred to as "qualified education expneses". Those are tuition, books, and lab fees. While lab fees is a rather broad category, things like rent, utilities, food and transportation are not deductible.

Now, is there a Coverdell or 529 plan involved here? If so, that changes things. If not, I"m not going to waste your time discussing what won't apply to you anyway.

Rent and living expenses are not qualified education expenses.   If they have a 529 or some other sort of education savings plan you might be able to use the rent, and some expenses for food.

https://ttlc.intuit.com/questions/1899852-what-are-considered-qualified-education-expenses

https://ttlc.intuit.com/questions/2976047-what-are-examples-of-education-expenses

No. 

You cannot take a deduction for:

• Room and board, optional fees (such as for student health insurance), transportation, or other similar personal expenses.
• Course-related books and supplies, unless you are required to buy them directly from the school.