<p>[529</a> Plans: Questions and Answers](<a href=“http://www.irs.gov/newsroom/article/0,,id=213043,00.html]529”>http://www.irs.gov/newsroom/article/0,,id=213043,00.html)</p>
<p>according to the 2nd question on this Q and A from the IRS, room and board are included…now, to find out how to record this…</p>
<p><a href=“http://www.irs.gov/pub/irs-pdf/p970.pdf[/url]”>http://www.irs.gov/pub/irs-pdf/p970.pdf</a></p>
<p>Also check out starting at p 67 on this…#4 on qualifying expenses list…</p>