Whatever education expenses you pay for a student who is not your dependent is considered as paid by the Taxpayer claiming the student.
You may claim the expenses you paid for the college student who is your dependent and apply for an education credit if applicable.
According to the IRS:
“Expenses paid by others. Someone other than you, your spouse, or your dependent (such as a relative or former spouse) may make a payment directly to an eligible educational institution to pay for an eligible student's qualified education expenses. In this case, the student is treated as receiving the payment from the other person and, in turn, paying the institution. If you claim the student as a dependent on your tax return, you are considered to have paid the expenses.”
Pub 970
If there is a 529 account established, you can contribute the Room and Board amount into that account and then make a distribution to pay the Room and Board.
The slight advantage to doing this is that the contribution MIGHT be deductible on your state return.
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