Is eating out considered board expense (room and board subject) while attending college? What about groceries?

[Carl]

Is eating out considered a board expense (room and board subject) while attending college?

No. Not at all. That's an entertainment expense and not deductible as an education expense or education support expense by any means.

What about groceries?

The cost of food that can be claimed against 529 funds each semester can not exceed the cost of the school's meal plan for that semester.  It is not required, but highly suggested that you keep all grocery shopping receipts. There is one exception.

If the student was issued a letter by the school informing them that on campus housing was not available for the semester, then the cost of room and board claimed can exceed what the school would otherwise charge for the same. However, the costs claimed must be reasonable for the location. In other words, no $5000/mo penthouse suites and no steak and lobster for lunch/supper every day.

As for the letter from the college, that doesn't get filed with the tax return or anything. However, if the tax filer is audited by the IRS on what they might think are "excess claims", then you would need that letter to justify your claim for room and board being higher than what the school charges. Generally, you'll have a letter for each semester where the student was enrolled as at least a half time student for that semester.

[PilotAce]

My son uses a joint CC for his groceries and carryout/dining expenses while attending college and staying in his university approved, off-campus apartment.  In this manner, I have access to all his room and board expenses, but I'm not sure how good he was about keeping actual paper receipts for online food orders, etc.  Can I submit whole grocery & dining expenses, including taxes (and tips) he may have incurred? Or can I not submit taxes and tips as part of the board expense, to reimburse myself from our 529 plan?

[Hal_Al]

Q. Can I submit whole grocery & dining expenses, including taxes (and tips) for reimbursement from a 529 plan?

A.  Yes. But your total "board" (food) reimbursement is limited to actual costs or the school's board allowance, whichever is less.  For most people that's going to be the school's allowance.  

Repeated from the above discussion:

Yes, you can use 529 plan money to pay for off campus food. 

As long as the student is enrolled at least half time, the IRS will approve room and board expenses for off-campus housing. However, those expenses must not exceed the room and board allowance included in the "cost of attendance"*, as determined by the college or university.

The amount allowable for room and board costs is available from the school's financial aid or admissions office, and it can often be found online.

Reference: https://www.usnews.com/education/best-colleges/paying-for-college/articles/2015/06/17/4-common-quest....

*"cost of attendance" is essentially the amount the school awards in full scholarships

As a practical matter, the IRS accepts the School's numbers on face value.