Q. Can I utilize that entire amount (combined total Cost of Attendance (COA) for room and board) for rent for the purpose of determining the nontaxable portion of 529 distributions?
A. Yes.
Q. Do I need to allocate a portion to food?
A. No. As long as your total for food and shelter do not exceed the school's COA, you may count all your expenses without allocating between "room" and "board" (up to the COA amount). Since the school doesn't break it down, you don't have to either.
