Student living expenses

[ethorin]

can i deduct rent i pay for my student

[Hal_Al]

No.

The one exception is room and board (including off campus  rent, with limits) is a qualified expenses for an ESA/QTP/529 Plan distribution.

[LeonardS]

No, even though apartment rent or dorm fees are necessary expenses, the IRS does not consider rent as a qualified educational expense because students can use apartments or dorm rooms for their personal use, so you generally cannot write off apartment rent on taxes.