From ITS Pub 970 (page 58 Qualified expenses for QTP)
"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 related
services 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.)"
additional reference:
https://thecollegeinvestor.com/18450/qualified-expenses-529-plan/
