What ABLE Account distributions are not subject to additional tax?

The additional tax penalty does not apply to distributions that are included in income if they are used for the beneficiary's qualified disability expenses. These expenses can include:

• Education
• Housing
• Transportation
• Employment training and support
• Assistive technology and personal support services
• Health, prevention, and wellness
• Financial management and administrative services
• Legal fees
• Oversight and monitoring expenses
• Funeral and burial expenses