Room & Board for grad school

[Tfox695]

Can I deduct apartment cost for temp residence for grad school as room and board?

[MinhT1]

No.

You can't deduct apartment cost from your income on your tax return.

Room and Board aren't qualified education expenses.

See this IRS document.

Room and board can only be deducted from the taxable part of a 529 distribution, if applicable.

See this TurboTax Help article.

[Hal_Al]

Maybe.

There is no deduction for educational expenses, including room and board (R&B). R&B are not qualified expenses for an education credit or for scholarships to be tax free.

R&B is a qualified expense  for a 529/ESA distribution, even for grad students.  Off campus rent and food are eligible expenses for a 529 distribution, but the amount is limited to the lesser of your actual cost or what the school charges on campus students for R&B (technically the schools "allowance for cost of attendance" for financial aid purposes).