Hal_Al
Level 15

Education

I'm not aware of any special covid rules for US Savings Bonds for Education.  The 2020 issue of Pub 970 states: "If the total you receive when you cash in the bonds isn't more than the adjusted qualified education expenses for the year, all of the interest on the bonds may be tax free. 

 

But, you question is academic.  Inherited Savings bonds are not eligible. From Pub 970:

 "A qualified U.S. savings bond is a series EE bond issued after 1989 or a series I bond. The bond must be issued either in your name (as the sole owner) or in the name of both you and your spouse (as co-owners).

The owner must be at least 24 years old before the bond's issue date. "