Can a 529 plan be used for UT Austin residence hall room and board?

IRS guidance treats room and board as a qualified 529 expense when the beneficiary is enrolled at least half-time. For school-owned housing, the qualified amount can include the actual amount charged by the institution, subject to the federal rules. Because UT's residence-hall rate is an actual university charge, families can generally use 529 funds for qualifying room-and-board costs, but should follow their plan administrator's payment procedure and tax guidance.