529 Withdrawal for Private Kindergarten Tuition

[mw104]

My son currently attends a private school that teaches pre-K through kindergarten students.  Obviously, I am not able to use 529 funds for his pre-K years, but am I permitted to place money into a 529 plan and then withdraw it for his Kindergarten tuition?  If so, is there a minimum amount of time that the money needs to be in the 529 account before it can be withdrawn?

I live in Pennsylvania and would like to take advantage of the state tax deduction associated with 529 contributions.

[Anonymous_]

Champ @Hal_Al can most likely handle this.

[Hal_Al · Accepted solution]

Q.  Am I permitted to place money into a 529 plan and then withdraw it for his Kindergarten tuition? 

A. Yes.

Q. Is there a minimum amount of time that the money needs to be in the 529 account before it can be withdrawn?

A. No

Q. Can I  take advantage of the  Pennsylvania state tax deduction for 529 contributions under this scenario. 

A. Yes