U.S. · 529 plans
Can 529 funds pay K-12 tuition?
Yes, up to $10,000 of tuition, plus a list of other school items.
Yes. Publication 970 includes elementary and secondary school costs among the qualified expenses of a 529 plan (a qualified tuition program) and caps the amount at no more than $10,000 of tuition for public, private or religious schools covering kindergarten through grade 12. Tuition above that limit, and costs the list does not name, such as room and board, uniforms or transportation, are not qualified 529 uses.
K-12 tuition under the $10,000 limit
Result
What counts
Publication 970 defines an eligible elementary or secondary school as any public, private or religious school that provides elementary or secondary education (kindergarten through grade 12), as determined under state law. Its list of qualified elementary and secondary expenses for a 529 plan covers tuition; curriculum and curricular materials; books or other instructional materials; online educational materials; tuition for tutoring or educational classes outside the home when the tutor is unrelated to the student and is licensed as a teacher in any state, has taught at an eligible educational institution, or is a subject matter expert in the relevant subject; fees for nationally standardized norm-referenced achievement tests, advanced placement exams and exams related to college admission; fees for dual enrollment in a higher education institution; and educational therapies for students with disabilities provided by a licensed or accredited practitioner, including occupational, behavioral, physical and speech-language therapies.
The $10,000 limit and how to read it
Right after that list the publication says these are expenses for no more than $10,000 of tuition incurred by the designated beneficiary in connection with enrollment or attendance at an eligible elementary or secondary school. Its appendix repeats the point: for amounts paid from distributions made after 2017, a 529 includes no more than $10,000 of K-12 tuition incurred after 2017.
The wording is worth reading carefully. The cap is stated in terms of tuition. The publication does not spell out here whether the $10,000 repeats every year or how it interacts with the other items on the list, so do not assume more than the text says. If you pay more than one kind of cost from a 529 for a K-12 student, ask your plan administrator or tax preparer how the limit is applied, and keep receipts that separate tuition from everything else.
What the 529 does not cover at a K-12 school
Room and board, uniforms, transportation and extended-day programs are not on the 529 list for K-12. They do appear on the Coverdell education savings account list, but only when the school requires or provides them. If your family also has a Coverdell ESA, which the publication says you can fund in the same year as a 529 for the same beneficiary, that account can cover some items the 529 cannot. See the Coverdell contribution limit page for how much can go in.
Worked example
A family pays $14,000 of tuition at a private school and takes a $14,000 distribution from a 529, of which $2,800 is earnings and $11,200 is basis. Only $10,000 of the tuition is a qualified expense. Following the publication's formula, the adjusted qualified education expenses are $10,000, so the tax-free earnings are $2,800 x $10,000 / $14,000 = $2,000. The remaining $800 of earnings is taxable and goes on Schedule 1, line 8z, and the 10% additional tax of $80 applies unless an exception fits. The basis, $11,200, comes back tax free in any case. Paying the extra $4,000 of tuition from savings instead would have left no taxable earnings. The calculator above shows how much tuition qualifies; our 529 withdrawal page runs the earnings math.
Reporting and state rules
A 529 distribution used for qualified expenses does not need to be reported as income. The program sends Form 1099-Q showing earnings and basis, and you only compute taxable earnings when the distribution exceeds adjusted qualified expenses. The publication covers federal tax. Whether a state allows K-12 use without recapturing a state tax deduction is a separate question, so check your state's rules before taking a distribution for private school tuition.
Sources
- IRS Publication 970, Tax Benefits for Education (2025): Chapter 7, Qualified Elementary and Secondary Education Expenses. Read November 2, 2026.
Edition read: Publication 970 (2025), for use in preparing 2025 returns. Dollar limits, income thresholds and dates in this publication are for tax year 2025; check the current publication and form instructions for the year you file. This page summarizes the publication and does not replace it.
Frequently asked questions
Can I use a 529 for private school tuition?
Yes. Publication 970 treats tuition at a public, private or religious elementary or secondary school as a qualified 529 expense, up to $10,000.
Is the K-12 limit $10,000?
The publication says these are expenses for no more than $10,000 of tuition, and the appendix says no more than $10,000 of K-12 tuition incurred after 2017.
Can a 529 pay for school uniforms or bus fees?
Not under the 529 list for K-12, which names tuition, curriculum, books, online materials, tutoring, test fees, dual enrollment and educational therapies.
What happens to tuition above $10,000 paid from a 529?
The amount above the limit is not a qualified expense, so part of the earnings in that distribution is taxable and a 10% additional tax may apply.
Does this apply to state taxes?
The publication covers federal income tax only. Check your state's 529 rules for any state-level effect.
Not tax advice
This page summarizes an IRS publication and is not tax, legal or financial advice. A CPA or an enrolled agent can confirm how a rule applies to your return. Everything runs in your browser; nothing you enter is sent anywhere.