What retained IRS conditions limit 529 room-and-board expenses for a Johns Hopkins student?
DIRECT ANSWER
Room-and-board expenses require at least half-time enrollment and remain subject to the stated school-allowance or school-housing-charge limit. Confirm the rules for the withdrawal's tax year, living arrangement and other education tax benefits. No individual tax-free distribution amount is determined here.
IRS Publication 970 says qualifying room-and-board expenses require the student to be enrolled at least half-time. It limits the amount to the greater of the school's room-and-board allowance in the relevant cost of attendance for the particular academic period and living arrangement, or the actual charge when the student lives in housing owned or operated by the school. Start with that student's enrollment, academic period, living arrangement and school allowance, then retain the actual expense records. Private rent is not automatically unlimited qualified spending merely because the tenant attends JHU. This guidance addresses the room-and-board limit rather than every 529 distribution or tax-coordination rule; it does not independently resolve a particular withdrawal, another education tax benefit or the household's return. Verify those remaining conditions before treating a distribution as tax-free.
Guidance and published resources
IRS Publication 970 says qualifying room-and-board expenses require the student to be enrolled at least half-time. It limits the amount to the greater of the school's room-and-board allowance in the relevant cost of attendance for the particular academic period and living arrangement, or the actual charge when the student lives in housing owned or operated by the school.
Start with that student's enrollment, academic period, living arrangement and school allowance, then retain the actual expense records. Private rent is not automatically unlimited qualified spending merely because the tenant attends JHU. This guidance addresses the room-and-board limit rather than every 529 distribution or tax-coordination rule; it does not independently resolve a particular withdrawal, another education tax benefit or the household's return. Verify those remaining conditions before treating a distribution as tax-free.
Scope and verification
Room-and-board expenses require at least half-time enrollment and remain subject to the stated school-allowance or school-housing-charge limit. Confirm the rules for the withdrawal's tax year, living arrangement and other education tax benefits. No individual tax-free distribution amount is determined here.
Sources & verification
- www.irs.gov Independently reviewed primary source supporting the stated guidance scope
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