Where do I take the eligible room and board deduction, which was paid by a 529 savings distribution?

[Cynthiad66]

Housing payments for room & board and meals are not qualified expenses and not reportable on Form 1098-T per Federal tax laws. 

529 funds can be used for room and board, whether you're living on-campus or off-campus. Room and board is a qualified education expense under 529 plans up to your school's cost of attendance.