Paid daughter's tuition with 529, then saw a mandatory security was included. The 1099-T only shows the tuition payment. Can I deduct?

[JK84]

Each semester, I withdraw money from my daughter's 529 and pay her tuition. I discovered the school has been embedding a mandatory $72 fee per semester to cover campus security. Now my 1098-T is $144 lower than the 1099-Q. Can I deduct the mandatory fee as a tuition and enrollment fee to avoid a penalty on the $144? 

2022 529 withdrawal:  $4000

2022 School expense paid with 529 dollars: $3856 tuition + $144 mandatory fee = $4000

[Carl]

That would be a housing expense. Understand that 529 funds can be used for the qualified education expenses of tuition, books, and lab fees. Those funds can also be used to pay for room and board, provided that room and board is in direct support of the education. So the security fee would be part of her housing fee, and can be claimed as such against the 529 funds used to pay for it.

If you work through the education section the way it's designed and intended, you will be asked for room and board expenses. Otherwise, if you "jump around" the education section you may never be presented the room and board options.

[KrisD15]

Additionally you can enter it as a fee

as long as the fee is charged to all the students equally. 

Enter the 1098-T and then the additional expenses, such as fees, books and supplies not on the 1098-T. 

According to the IRS Education expenses include:

"Course-related expenses, such as fees, books, supplies, and equipment that are required for the courses at the eligible educational institution. These items must be required of all students in your course of instruction."

and 

“Example 3. When Kelly enrolled at College X for the freshman year, the school required payment of a separate student activity fee in addition to the tuition. This activity fee is required of all students, and is used solely to fund on-campus organizations and activities run by students, such as the student newspaper and the student government. No portion of the fee covers personal expenses. Although labeled as a student activity fee, the fee is required for Kelly's enrollment and attendance at College X and is a qualified expense.”

@JK84