529 plans and tutors: Is the cost of college tutors an eligible 529 educational expense?

[Carl]

No. From what I see in IRS Publication 970 at https://www.irs.gov/pub/irs-pdf/p970.pdf on the chart on page 89, tutoring costs are only deductible if incurred for k-12 education. Not for college.

[Hal_Al]

Only if you are a special needs student. "In the case of a special needs beneficiary, the definition of qualifying expenses include all expenses that are NECESSARY FOR THE PERSON'S ENROLLMENT OR ATTENDANCE at an eligible institution."

[toddk63]

Does ADHD coaching count as a special needs service?  What is the definition of "special needs student"?

[Carl]

There is no definition for special needs student. There is a definition for special needs child.
"A special needs child is a youth who has been determined to require special attention and specific necessities that other children do not. The state may declare this status for the purpose of offering benefits and assistance for the child’s well-being and growth. Special needs can also be a legal designation, particularly in the adoption and foster care community, wherein the child and guardian receive support to help them both lead productive lives."
For further breakdown on this, see <a rel="nofollow" target="_blank" href="https://www.investopedia.com/terms/s/specialneedschild.asp">https://www.investopedia.com/terms/s/spe...>
Note this website is not what would be considered "authorative" on this. But you gotta start somewhere.

[drew009]

Please read this publication more closely.

Tutoring is a legit expense for k-12 ONLY from Coverdell ESA, NOT from a 529.