Maybe.
There is no deduction for educational expenses, including room and board (R&B). R&B are not qualified expenses for an education credit or for scholarships to be tax free.
R&B is a qualified expense for a 529/ESA distribution, even for grad students. Off campus rent and food are eligible expenses for a 529 distribution, but the amount is limited to the lesser of your actual cost or what the school charges on campus students for R&B (technically the schools "allowance for cost of attendance" for financial aid purposes).
