Yes. There is no deduction for a child's living expenses.
Are you asking about room and board for college-----or in some other context?
My 20 year old son has a full time job and still living in our home.
He pays us a monthly room and board.
I wanted to know if that room and board is considered taxable income for his mother and I?
That sounds like simple family cost sharing----not something to report on a tax return----unless you have some sort of written lease agreement with your son.