The most common time I see this, is when one does not work through the education section the way it's designed and intended to be used. When jumping around, there are times where the question about room and board expenses will never be presented. So you may just need to work through the education section as designed and intended. If 529 funds were used for room and board, then they're not taxed. But it may just be a matter of working through the section so the question about that is presented.
