<p>My son is a first-year at UVA. I have been paying his expenses out of the account I set up for him years ago with the State of Virginia's 529 (VEST) savings plan; via a convenient direct deposit/electronic option, the money whooshes directly from VEST to UVA before each semester begins. Since he's been living in a dorm on a meal plan, not only his tuition but also his room and board get paid this way.</p>
<p>He plans to live in Charlottesville and take four classes at UVA over the summer. I assume that even though the courses aren't during the normal school year, they can be paid for via a 529 plan? I also wonder about room and board: he will have to sublet an apartment rather than living in the dorms, which are closed for the summer, and he will be shopping/cooking for himself. Does anybody know whether these are eligible 529 plan expenses? If so, does one just has to keep receipts to justify them to the IRS, or is some other documentation requirement?</p>
<p>Thanks!</p>