You didn't ask about claiming a tuition credit. If you are eligible for the tuition credit, you want to allocate enough tuition (usually $4000) to the credit to claim it. That is, instead of taking an additional $10, 442 529 plan distribution, you take only $6442.
Room and board are qualified expenses for a 529 distribution, but not for the tuition credit. Room and board are not usually included in the 1098-T amount (box 1).
