Qualified Expense Definition
The IRS defines qualified educational expenses as tuition paid to a college or university that's eligible to participate in a federal student aid program. Qualified expenses also include student activity fees, fees for books and other fees that are required as a condition of enrollment. However, the IRS does not consider student housing expenses qualified, even if living on campus is a condition of enrollment.
You can indirectly deduct some expenses for student housing paid for with a student loan. The interest paid on the student loan is deductible if you meet income qualifications and the money is spent on qualified educational expenses. For the purposes of deducting student loan interest, the IRS considers room and board to be qualified expenses.