Qualified educational expenses, for purposes of any of the educational tax credits or deductions are limited to tuition and required fees, plus, for the AOTC, required books and materials.
Room and board, whether paid to the educational institution or paid to landlords and property managers is not a deductible educational expense.
Funds in a Qualified Tuition Program can be used to pay room and board expenses for an at least half-time student.
For more information, please see IRS Pub. 970 Tax Benefits for
Education.