Coverdell ESA and the Naval Academy

<p>Any parents or mids have any experience with Coverdell IRA's and withdrawals while attending the Academy? I'm aware that the 10% tax penalty is waived for those attending the service academies, but was hoping the amount spent on uniforms, computer, and books may allow tax free withdrawal. No help from the IRS or a CPA I spoke with.</p>

<p>Tell your mid to save his/her receipts for books and computer. I was told uniforms will not cut the tax code but anything spent for educational purposes is not taxable - this tax season was our Mids third experience. What is left remaining the account after USNA will be subject to Federal tax just not the penalty. Son took the last withdrawl (closed the Coverdell) this year as wanted the tax to fall into a year that his only income is USNA and not next year when 6 months will be in the fleet. What probably would have made more sense but a tax accountant (not a cpa) should advise - he should have closed it out Plebe year and paid the tax then when he had no income for Jan through June. Also I believe it can remain in the account to be used for grad school but then again a tax accountant or the Coverdell account administrator would need to verify.</p>