KrisD15
Expert Alumni

Education

The IRS uses the terms "Eligible elementary or secondary school"

Some states call certain years as "Middle School" when they fall in the middle of the K-12 years. 

 

I believe there may have been concern that people would be confused by "secondary school" so that term was changed to "High School" in the TurboTax program. This is only a personal guess. 

 

Some states do NOT recognize a distribution for K-12 education as having the tax-free status that the Federal return gives, but at this time, pertaining to a 529 distribution, there is no difference between "Elementary" "Middle" or "High" school. 

 

According to the IRS:

“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.”

 

 

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