Typically, with emphasis on the word *TYPICALLY*, yes.
- Housing costs claimed can not exceed what it would cost to live on campus. However, in the case where campus housing is not available, the student "should" get a letter from the school indicating that on campus housing is not available. Generally, a letter is needed for each semester. In such a scenario housing costs claimed can not exceed what is reasonable for the local area. (So no $5000/mo penthouse suites.)
- Housing costs must be "in direct support" of the education. So if the student is not enrolled for the summer semester for example, housing costs for that period are not deductible against the 529 distribution.
Hosing costs includes the cost of necessary utilities too. So while internet access cost may be included, your Netflix subscription can not.
