College fees

[72JLtax]

Are college fees/expenses not otherwise deductible be included such as dorm supplies, enrollment fee, orientation fee, housing fee, etc. be deducted if they are paid from a 529 plan OR exceed the amount distributed by the 529 when tuition is taken into account? Thanks

[MonikaK1]

Yes, funds from 529 plans can be used for room and board, whether you're living on-campus or off-campus. Room and board is a qualified education expense under 529 plans, up to your school's cost of attendance.

Please see this TurboTax tips article for more details on 529 plans.

You cannot take a deduction or receive an education credit for room and board, optional fees (such as for student health insurance), transportation, or other similar personal expenses.

Please see this TurboTax tips article for more information on education credits.

[72JLtax]

Looking for specifics here.  I'm presuming since college registration and admission fees are mandatory, they are thus deductible under 529.  And the meal plan for 529s for those on campus is also.  Is this correct? Thanks

[Vanessa A]

Dorm supplies- not deductible, personal expense

Enrollment fee- deductible as college fee

Orientation fee-deductible as college fee

Housing fee- not deductible, part of room and board

College registration- deductible education expense

Admission fees- deductible education expense

On campus meal plan- Not deductible, this is a personal expense

When you say deductible I am assuming you are asking if they count towards an education credit.  The ones I have marked as not deductible do not count towards education credits. 

If you are using a 529 plan, you can include room and board if it meets the following as listed in Pub 970:

• "Expenses for room and board must be incurred by students who are enrolled at least half-time (defined later). 
• The expense for room and board qualifies only to the extent that it isn't more than the greater of the following two amounts. Page 50 Chapter 7 Qualified Tuition Program (QTP) 
  • a. The allowance for room and board, as determined by the school, that was included in the cost of attendance (for federal financial aid purposes) for a particular academic period and living arrangement of the student.
  •  b. The actual amount charged if the student is residing in housing owned or operated by the school. 
  • You may need to contact the eligible educational institution for qualified room and board costs."
• Yes, the meal plan on campus is ok for the 529 but not an education credit, as long as you were enrolled at least half time.

Dorm supplies do not count for neither an education credit nor the 529 plan.