How to handle out of state rent paid for a non paid education internship

[Paulie17]

Hello, I'm hoping someone in the community can help me with this. I'm not sure if this is something that I'll be able to somehow use for tax purposes when I complete them for 2023.  We live in New York and my daughter was enrolled in a state university in New York for the 1st part of 2023.  As part of her degree requirements she had to partake in an internship and for hers, she lived in South Carolina for 1/2 the year.  We paid the rent for her so I'm wondering if there is a way we can use that rent as part of educational expenses since we won't have the 'normal' room and board / tuition that would have been paid to the college.

[Anonymous_]

 I will page @Hal_Al 

[Hal_Al · Accepted solution]

  No. Room and board (R&B), including off campus rent, are not qualified educational expenses for an education credit. 

Room and board, including off campus living, are, normally, qualified expenses for a 529 plan distribution. But, R&B would not qualify, even for a 529 plan distribution, in your case.  Even though the internship is part of the degree program, is not considered as "enrolled" in college for most tax purposes.