Stipend used for room & board, can it be deducted

[Jenn44]

I receive a scholarship for my tuition and a stipend to cover other expenses such as room and board. Can the room & board be deducted? My books are also covered. Are there any other expenses that can be deducted against the stipend?

[KrisD15]

No, 

if all education expenses are covered, the payments for Tuition, Fees, Books and Supplies is not taxable. However payments that cover Room and Board is taxable. 

Since you have no unreimbursed education expenses, the stipend to cover room and board is taxable income.