Room and Board Qualified for 529?

[s050r027318556]

I have read Kathryn Flynn's article from the end of July. https://www.savingforcollege.com/article/using-your-529-plan-to-pay-for-room-and-board
She states that 529 can be used for room and board, even off campus. The IRS states that room and board is not a qualified educational expense: https://www.irs.gov/credits-deductions/individuals/qualified-ed-expenses
Is there a link to the reference that room and board is covered? We have a Colorado 529. Thanks!

[dcandmc]

The IRS has different definitions of the term "Qualified Education Expenses" depending on which tax incentive is being considered. The definition you link to has to do with education credits and deductions, which does not include Qualified Tuition Programs, also known as 529 plans. Room and board for students enrolled at least half-time is a Qualified Higher Education Expense for 529 plans. See Chapter 7 of IRS Pub 970:

https://www.irs.gov/pub/irs-pdf/p970.pdf

[s050r027318556]

Thank you, that publication is very helpful!!