For 529: I am aware that we can use up to $10,000 per child per year for K-12 tuition. Is it only for K-12 tuition or can that also cover books, supplies

[Bsch4477]

Money from a 529 account can be used for major post-secondary education costs such as: Required tuition, fees, books, supplies and equipment.

[wife-mom-math]

Hi @Bsch4477 , thanks for your reply. What about for secondary (K-12) education costs? 

[Bsch4477]

Unfortunately you can only cover tuition costs for K-12. 

[Hal_Al]

Q. Is it only for K-12 tuition or can that also cover books, supplies?

A. Only tuition.

[wife-mom-math]

Thanks for your reply. 

I have a follow up question: for homeschooling kids who take online courses, can 529 be used to cover the online courses tuitions?

[Bsch4477]

Students can use a 529 plan to pay for online courses if the tuition and fees are paid to an eligible institution.  An eligible institution is generally a college. 

[Hal_Al]

From IRS Publication 970:

Eligible elementary or secondary school. An eligible
elementary or secondary school is any public, private, or
religious school that provides elementary or secondary
education (kindergarten through grade 12), as determined
under state law.

I take that to include online schools.

[Opus 17]

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@Hal_Al wrote:

From IRS Publication 970:

Eligible elementary or secondary school. An eligible
elementary or secondary school is any public, private, or
religious school that provides elementary or secondary
education (kindergarten through grade 12), as determined
under state law.

I take that to include online schools.

---

Your answers are in chapter 8 here.

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

Presuming that the online school is accredited in your state, the fees would count as eligible tuition.  

[Bsch4477]

Agree with definition of eligible schools. The question is whether a child who is home schooled is considered to be enrolled in a tuition based online school fitting the description of an eligible school. 

[Opus 17]

@Bsch4477 

I don’t understand the objection. Suppose 2 students. John Smith is failing math, and takes an online summer school course for additional credit so he can move to the next grade level. Jane Doe is homeschooled, and her mother is not good at math, so Jane takes the same online course. Why wouldn’t the online course fees be considered eligible tuition for both students?

[Hal_Al]

Poster is asking about  K-12 education for a 529 distribution.   I don't find a requirement in Pub 970 for the tuition to be paid to an "eligible institution" to qualify. I only find that tuition must be paid "at an elementary or secondary (k-12) public, private or religious school of the beneficiary’s choosing".  

Additional Reference: https://www.irs.gov/newsroom/irs-offers-guidance-on-recent-529-education-savings-plan-changes