Q. Can I deduct the portion of the room and board (R&B) that was paid for by the 529 plan?
A. No. You could deduct any R&B even if it was not paid for by the 529 plan. R&B is not a qualified expenses for a tuition/education credit.
R&B is a qualified expense and can be counted when determining if any of the 529 distribution is taxable.
