My son attends the University of Texas at Austin. I have a Section 529 educational account set up for him. I understand that I can draw out (tax free) an amount equal to his actual tuition, books, fees, supplies, etc. However, with respect to room and board, he lives off campus. The regs say that the amount for room and board that qualifies as higher education expenses shall not exceed the cost of attendance (COA) as determined by the educational institution.

UT publishes an estimated COA that includes a figure for "Off Campus Room and Board." It also includes figures for "Transportation" and "Personal/Miscellaneous." My question is this - do the amounts shown as transportation and personal/miscellaneous qualify as higher education expenses, or am I limited to the room and board number they provide?

Any help would be appreciated. Thanks.