Qualified higher education expenses include tuition, fees, certain room and board expenses, and the cost of books, supplies and equipment required for your beneficiary to enroll in and attend an eligible education institution or registered apprenticeship program. Qualified higher education expenses also include up to $10,000 in student loan repayments.
Computers and related technology such as internet access fees, software or printers are also qualified education expenses.
In addition, up to $10,000 annually can be used toward K-12 school tuition per student from all 529 plans. State tax treatment of K-12 withdrawals is determined by the state(s) where the taxpayer files state income tax.
If your beneficiary requires special needs services in connection with their ability to enroll in or attend an eligible institution, those services are also considered qualified expenses.