Sentences with phrase «at an eligible educational institution»

There is no tax on distributions if they are for enrollment or attendance at an eligible educational institution.

The child will not owe tax on any distribution from the account if it is equal to or less than the child's qualified education expenses at an eligible educational institution for the year.

The money in your account may be used at any eligible educational institution.

• Course - related expenses, such as fees, books, supplies, and equipment that are required for the courses at the eligible educational institution.

They can help to pay for qualified education expenses such as tuition, fees and books, as well as certain room and board costs at eligible educational institutions.

Room and board for a beneficiary who is enrolled at least half time at an eligible educational institution.

These qualified education expenses are tuition, fees, books, supplies and equipment required for the enrollment to or attendance at an eligible educational institution.

It is important to note all of these plans are for qualifying educational expenses at eligible educational institutions.

Computers, peripheral equipment, educational software, and internet access and related services when used primarily by the beneficiary while enrolled at an eligible educational institution.

ESA contributions are not tax - deductible, but they may earn interest tax - deferred until distributed, and the child will not owe tax on any distribution from the account if it is equal to or less than the child's qualified education expenses at an eligible educational institution for the year.

The Prepaid Plan may be used at any eligible educational institution as defined in Section 529 of the Internal Revenue Code.

A qualified education expense is one that is required for the enrollment or attendance by your child at an eligible educational institution, including elementary, secondary or post-secondary institutions.

These qualified education expenses are tuition, fees, books, supplies and equipment required for the enrollment or attendance of a student at an eligible educational institution, and must be used in the year of the withdrawal.

Qualified Education Expenses: Expenses which are related to enrollment or attendance at an eligible educational institution — including tuition and fees, books, supplies, and equipment.

Computers and related equipment and services are considered qualified expenses if they are used primarily by the beneficiary during any of the years that the beneficiary is enrolled at an eligible educational institution.

Qualified higher education expenses include tuition, fees, and the cost of books, supplies, and equipment required for the enrollment and attendance of the beneficiary at an eligible educational institution, and certain room and board expenses.

These are qualified tuition programs that allow individuals to prepay or save for qualified higher education expenses at eligible educational institutions.

Qualified Education Expenses: Expenses that are required for enrollment or attendance at an eligible educational institution — including tuition and fees, books, supplies, and equipment.

Contributions to a Coverdell Account are not deductible, but amounts deposited in the account grow tax - free until distributed, and there is no tax on distributions if they are for enrollment or attendance at an eligible educational institution or qualified education expenses, such as tuition and fees, required books, supplies and equipment and qualified expenses for room and board.

(iii) expenses paid or incurred in 2009 or 2010 for the purchase of any computer technology or equipment (as defined in section 170 (e)(6)(F)(i)-RRB- or Internet access and related services, if such technology, equipment, or services are to be used by the beneficiary and the beneficiary's family during any of the years the beneficiary is enrolled at an eligible educational institution.

2) Qualified higher education expenses The term «qualified higher education expenses» means the cost of attendance (as defined in section 472 of the Higher Education Act of 1965, 20 U.S.C. 1087ll, as in effect on the day before the date of the enactment of the Taxpayer Relief Act of 1997) at an eligible educational institution, reduced by the sum of --

529s allow individuals to prepay or save for qualified education expenses at eligible educational institutions.

Qualified Higher Education Expenses may include tuition, certain room and board expenses in addition to any fees, books, supplies and equipment required for enrollment and attendance at an eligible educational institution, which includes most post-secondary institutions.

But the publication does cite «expenses related to enrollment or attendance at an eligible educational institution.»