Even if
required by the school, room and board
is not a qualified education expense with regard to any of the education tax
benefits (American Opportunity Credit, Lifetime Learning Credit, Tuition
and Fees Deduction).
The only
possible tax benefit you could receive from paying the room and board expenses
would be if you had a distribution from a 529 Plan or a Coverdell ESA that was
used to pay for the room and board, then those expenses can be used to offset
any taxable portion of the distribution.
https://ttlc.intuit.com/replies/3302307
