Room and board expenses can offset a 529 distribution (Form 1099-Q) but is not an expense that can be used as a deduction nor towards an education credit.
If you support your son, you might claim your son as your dependent if he meets the other requirements. Living away temporarily at school is the same as living at home to meet that requirement.
Qualifying child
To qualify as a dependent, a child must also pass these tests:
- Relationship: Be your son, daughter, stepchild, eligible foster child, brother, sister, half-sister or -brother, stepbrother, stepsister, adopted child or the child of one of these
- Age: Be under age 19 or under 24 if a full-time student, or any age if permanently and totally disabled
- Residency: Live with you for more than half the year, with some exceptions
- Support: Get more than half their financial support from you
- Joint return: Not file as married filing jointly unless only to claim a refund of taxes paid or withheld
See the full rules for a qualifying child
Qualifying relative
A qualifying relative must meet general rules for dependents and pass these tests:
See the full rules for a qualifying relative”
Relatives who don't have to live with you. A person related to you in any of the following ways doesn't have to live with you all year as a member of your household to meet this test.
Your child, stepchild, or foster child, or a descendant of any of them (for example, your grandchild). (A legally adopted child is considered your child.)
Your brother, sister, half brother, half sister, stepbrother, or stepsister.
Your father, mother, grandparent, or other direct ancestor, but not foster parent.
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