@mimi57001 - here is what the IRS states - you can't just choose the highest on-campus plans
See page 51 bottom right.
https://www.irs.gov/pub/irs-pdf/p970.pdf
Expenses for room and board must be incurred by students who are enrolled at least half-time (defined later). The expense for room and board qualifies only to the extent that it isn't more than the greater of the following two amounts.
a. The allowance for room and board, as determined by the school, that was included in the cost of attendance (for federal financial aid purposes) for a particular academic period and living arrangement of the student.
b. The actual amount charged if the student is residing in housing owned or operated by the school.
since your child is living off campus item b) wont' apply. So you are limited to actual expenses for room and board for whatever the federal financial aid allowance is, whichever is LOWER.
it may be in fact be #2 in your original post if that estimate ties to the federal financial aid requirements. I would expect that if you have to use the fedeal financial aid requirements, it's going to be the lowest one available.
Suggest checking with the financial aid office at the school as they will know what is used for room and board allowance fro federal financial aid purposes
the issue of the summer expenses - both room and board - probably is a non-issue since you are limited by the federal finacial aid requirements, which wouldn't include non-school / summer time in any event.
