The original question was whether they could withdraw funds without a tax penalty to pay for elementary school in a foreign country. The most recent answer given refers to the publication that "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." The question was whether it could be used for a foreign school. While that is not strictly prohibited by federal law, state law also does not require that the 529 withdrawal (which is a state-sponsored plan) be used in that particular state, lending credence to the argument that a foreign elementary or secondary school would be recognized by the state even if it is not in that state (or country).
