Thank you so much. This was very helpful. The full tuition ($7632) was assigned to the LLC. I was able to determine a value for board as the college listed a board amount for commuter students in it's cost of attendance so that plus the book expense went against the 529 and the remainder of the funds ($5373) from the 529 was listed as excess distributions and taxed at the regular tax.
But this has created a question on my state tax (WI). The state allows you to take a tuition deduction (separate and apart from any federal deductions/credits) for attending a school in WI or MN so long as funds from certain kinds of 529 wasn't used. Our 529 is one that can't be used. However, since DS's tuition was applied against the LLC and only room/board/books was applied against the 529, can he still claim the full tuition amount for the state credit?
