My 1099-Q only includes tuition and fees. Room & board expenses were off campus (I entered into TT Education). On what form does TT report these to IRS? Don't see them.

[KrisD]

If the distribution is not taxed, it is not reported. The program uses the 1099-Q and the expenses you enter to determine if there is any taxable income you need to report. If the distribution was used for education expenses, including room and board, the numbers flow to a worksheet, but there is no form that is transmitted or attached to the return. 

According to the IRS:

"Generally, distributions are tax free if they aren't more than the beneficiary's adjusted qualified education expenses for the year. Don't report tax-free distributions (including qualifying rollovers) on your tax return.”

CLICK HERE for IRS Pub 970 Education Credits

[arnoldta15]

Yes, however, the 1099-Q from the university only reports qualified tuition and fees, not qualified off-campus room and board.  So the IRS can't tell that the "excess" distributions (529 distributions - qualified  tuition and fees - American Opportunity Fund tuition basis ($4000)) are actually qualified.  This problem occurred in 2014, and the IRS notified me that the "excess" 529 distributions were taxable and that I owed money; I had to provide separate documentation in a spreadsheet to prove the "excess" 529 distributions were actually qualified.  I'd like to avoid that - how do I notify them up front that off-campus room and board fees not included in the university's 1099-Q are actually qualified?