Mandatory Room and Board

[destone93]

I understand that room and board expenses are generally not deductible (unless paid from a 529 or such), but is there an exception if the university requires on-campus housing and a specific meal plan as a condition of enrollment/attendance?

[Opus 17]

No, sorry.  That’s common for freshman year.  Food and lodging is not an eligible expense, even if living on campus is more expensive than living off campus.