IRS Publication 970, Tax Benefits for Education
What you read is the section(s)- chapters on tuition credits and deductions. Room & Board are not qualified expenses for those.
See Chapter 8. Qualified Tuition Program (QTP) https://www.irs.gov/pub/irs-pdf/p970.pdf
Qualified Higher Education Expenses (for a QTP / 529 Plan)
"These are expenses related to enrollment or attendance
at an eligible postsecondary school. As shown in the following list, to be qualified, some of the expenses must be required by the school and some must be incurred by students who are enrolled at least half-time, defined later.
1. The following expenses must be required for enrollment or attendance of a designated beneficiary at an
eligible postsecondary school.
a. Tuition and fees.
b. Books, supplies, and equipment.
2. Expenses for special needs services needed by a special needs beneficiary must be incurred in connection with enrollment or attendance at an eligible postsecondary school.
3. Expenses for room and board must be incurred by
students who are enrolled at least half-time (defined
below).
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.
You may need to contact the eligible educational institution for qualified room and board costs.
4. The purchase of computer or peripheral equipment, computer software, or Internet access and relatedservices if it's to be used primarily by the beneficiary during any of the years the beneficiary is enrolled at an eligible postsecondary school. (This doesn't include expenses for computer software for sports,
games, or hobbies unless the software is predominantly educational in nature.)
5. For distributions made from QTPs after 2018, expenses for fees, books, supplies, and equipment required for the designated beneficiary’s participation in an apprenticeship program registered and certified with the Secretary of Labor under section 1 of the National Apprenticeship Act.
6. For distributions made from QTPs after 2018, no
more than $10,000 paid as principal or interest on
qualified student loans .........."
