Are college housing expenses deductible?

[pressrob]

my dependent child is attending a 4 year university.  they received a 1098T that covers tuition and other fees but doesn't indicate if housing is included (based on the amount in box 1, I don't believe housing was included).  housing was paid by the parents and not a pre paid or 529 account.

[smanaois1]

where do I claim housing expenses for dorm?

[KrisD · Accepted solution]

Housing expenses are considered "non-qualifying education expenses".

This means they are not eligible to be applied towards an education credit, but they can be used to offset a distribution from a 1099-Q or applied to the taxable portion of a scholarship.

The 1098-T ONLY reports the tuition billed by, and tuition paid to, the school.

Housing expenses are not reported on a 1098-T.

[moratorene]

Where do I report it to offset the taxable portion of a scholarship?