You don't need to report that unless the distribution reported on your 1099-Q is taxable. If the distribution doesn’t exceed the amount of the student's qualifying expenses, then you don't have to report any of the distribution as income on your tax return. If the distribution exceeds these expenses, then you must report the earnings on the excess as "other income" on your tax return. When you pay a student’s school expenses with these funds, you cannot claim a tuition deduction or either of the educational tax credits for the same expense.
Room and board usually isn't considered a qualified education expense for the purpose of education credits.
The one exception is if room and board was paid for with a Coverdell ESA or 529 plan distribution. In that case, the cost can be deducted from the taxable part of the plan's distribution (on 1099-Q). If you are not reporting an income, there is no need to report the room and board expense.
If you do need to report it, it is entered in the Education section as you enter your 1098-T. Search for 1098-t and use the Jump to link.
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