Yes, for educational expenses, room and board includes living off-campus. In either case, those expenses do not qualify for Education Credits, however. Qualifying expenses include Tuition, Fees and other related expenses. See this link, Qualified Education Expenses for Education Credits: https://www.irs.gov/Individuals/Qualified-Ed-Expenses
Even if you pay the following expenses to enroll or attend the school, the following are not qualified education expenses: Room and board. Insurance. Medical expenses (including student health fees).
Room and board are NOT considered a qualifying education expense in the following situations: If you are claiming the American Opportunity Credit or Lifetime Learning Credit. For purposes of determining how much of your scholarship and fellowship income is tax free.
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