Which expenses qualify as K-12 qualified education expenses?
The following K-12 expenses qualify for 529 distributions:
- Tuition (up to $10,000 for 2025, increasing to $20,000 each year starting in 2026)
- Curriculum and curricular materials
- Books or other instructional materials
- Online educational materials
- Tuition for tutoring or educational classes outside of the home, including at a tutoring facility. The tutor cannot be related to the student and must qualify as one of the following:
- A licensed teacher,
- A current or former teacher at an eligible educational institution, or
- A subject matter expert in the relevant subject
- Fees for a nationally standardized achievement test, an Advanced Placement examination, or any college admissions/entrance exam (e.g., SAT, ACT, etc.)
- Fees for dual enrollment in an institution of higher education
- Educational therapies for students with disabilities provided by a licensed or accredited practitioner or provider, including occupational, behavioral, physical and speech-language therapies
