. I have a letter from the Department Head stating that he MUST have is own bassoon to be in this major. Does this meet the requirement?
I would also expect this requirement to be in the course syllabus. But the letter on department or college letterhead will do just fine if audited. Many don't realize that in the "books, tuition, equipment" categories (they are three physically separate categories of qualified education expenses.) that the "equipment" category is rather broad. I have a daughter who was majoring in music (before she changed her major) and I can tell you hands down with 100% certainty that if it's a documented requirement of *any* *one* *course* in their course of study that is required for the certification or degree, then it falls in the equipment category and is therefore a qualified education expense. Additionally, the cork grease, reeds, and other things needed to maintain that instrument so that it continues to meet course requirements also falls in to the equipment category.
Also understand this is not limited to only 529 funds either. Remember, scholarships and grants can only be used for the qualified expenses of tuition, books, and *equipment*.
529 funds can be used for the qualified education expenses of tuition, books, equipment *and* the unqualified but allowed expense of room and board *provided* that room and board is in "direct support" of the education.
