Complicated 529/Coverdell and Tuition Refund Issue

DD had some serious setbacks and had to drop out of her fall semester last year. We originally paid cash for tuition and eventually received an 80% refund due to the circumstances behind her withdrawal. Spring semester (the first half of this year) she only attended 3 credits and so we only paid about $1,500 for college expenses. We did have to pay for an entire year of her apartment and living expenses even though she wasn’t in school and since we couldn’t took it out of her 529 we had to deplete our savings.

She is now enrolled in fall semester and taking a full load. We have the money to cover the fees in her 529 but we are reluctant because of the refund. Is the refund going to take away our tax credit? We have very little savings left due to being unable to use her 529 to cover living expenses last year. If we are going to have a tax bill we need to be prepared.

Also, last week DD was involved in a very bad car accident and totaled her car. Her grandparents said that they had a life insurance policy on her that matured and it had enough money in it to buy another car. She is living at home this semester and commuting about 45 minutes to a local college, so a car is not a want but a need. There is no public transportation in the suburbs. We could move her closer to college, but her job is by our house so she still would need a car to get to work. We got the paperwork today and the insurance policy is actually a Coverdell Education Account. Therefore, we have to use the money only for college, and our 529 account has more than enough to cover this semester.

Now, we are even more concerned, because if we use the Coverdell to pay her education and use our money to buy her car we will lose our American Opportunity Credit.

Advice? Suggestions? This whole situation is stressing us out!

You cannot use 529 money for the tuition expenses and take those expenses as the AOTC qualifying costs. No double dipping, so if you use tax benefited money to pay the tuition, you can’t take the credit.

Do you mean the AOTC? See above, you can’t use the money from a 529 for the same expenses you are claiming for an AOTC. Do you mean does the 529 become taxable because it wasn’t used for educational expenses? They might.

You need to check with a tax expert about the Coverdell and 529.

If you

  1. claimed AOTC for last year and it was based on your paid cash in last year, AND
  2. received refund which will reduces your paid educational expenses
    You may have to calculate the AOTC recapture See http://www.ehow.com/how_8134147_calculate-recapture-education-credits.html