Thanks for continuing to try to help. As I've explained in an earlier reply, the school did include $1,751 for room and board in the 1098-T box 1 amount of $16,595.93. I've seen Publication 970, and page 48 does discuss times when r&b are to be included. Perhaps the school did so because, as a freshman, my daughter is required by the school to reside in on-campus housing? Boxes 2, 4, 5, 6, and 10 all say $0. Box 3 is empty. Boxes 7 and 8 are checked.
Here's a summary again: we incurred $16,596 in expenses reported on the 1098-T (tuition and r&b), another $964 in required books and supplies, and $787 for a required laptop, for a total of $18,347. The distribution from the 529 account (confirmed by the 1099-Q) was $17,915.
Thanks again for the review and advice.
