Q. How do you report child’s college tuition fees and room and board?
A. It depends on why you want/need to report them.
If the parent wants to claim the tuition credit, the 1098-T is entered on the parent's taxes. Room and board (R&B) is not entered if claiming the credit is all you need to do.
If the student needs to report excess scholarship as income, the 1098-T is entered on his taxes.
If there was a 529/ESA distribution, R&B is a qualified expense, for that R&B is entered. You must enter the 1099-Q before you enter the 1098-T, to get the R&B entry screen.
Here's a post on the five main points on the 1098-T:
https://ttlc.intuit.com/community/college-education/discussion/i-need-help-with-1098t-section-colleg...
