Can 529 funds be used to pay tuition for a high school outside of the U.S.?

Paying for College
1

I understand that up to $10,000 of 529 funds can be used to pay high school tuition each year. Does this extend to a high school that is located outside of the U.S.? If so, where is this specified in the regulations? Many thanks.

2

From IRS Pub 970:

Eligible elementary or secondary school. An eligible elementary or secondary school is any public, private, or religious school that provides elementary or secondary education (kindergarten through grade 12), as determined under state law.

Note that this language is IRS guidance, and not taken from a regulation.

Has the high school located outside the U.S. been determined to meet the established requirements under any state law?

3

Thanks, @BelknapPoint. It’s my D22’s high school in the UK. It is certainly an established/licensed secondary school under the laws of England but not any US state.

I did a Google search a year ago and it looks to be a gray area.

4

I believe 529 funds can be used for international colleges. Would be strange if the same funds could not be used for secondary schools.

5

Thanks. For foreign colleges, there’s an approved list. But, unsurprisingly, none for foreign high schools.

6

That’s because the list of approved foreign colleges is based on schools that have an operating agreement with the U.S. Dept. of Education for processing federal student loans. Federal student loans are not applicable to primary and secondary schools.

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7

I agree; it is a gray area.

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