The way the post is worded makes all of this highly questionable. To paraphrase, "I use the 529 money to pay child support to cover room and board expenses". That's not paying room and board. That's paying child support. What the recipient of said child support uses it for, does not qualify the payer of that child support to take the deduction for that 529 withdrawal, against the room and board allowance. I would suggest they consult with a tax professional who can then look at the paper trail of that money from the IRS's perspective, and see what it looks like. Based on what I read and the way I interpret the post, child support was paid by the OP using 529 funds - which is NOT a qualified expense. Were I an IRS agent, then based solely on the information provided, the specific way that information is worded, and my interpretation of it, I would not allow the 529 deduction for room and board. Only for the other qualified education expenses.
