<p>Don’t know-- here’s the controlling IRS publication, and it doesn’t mention loans:</p>
<p>[Publication</a> 970 (2008), Tax Benefits for Education](<a href=“Publication 970 (2024), Tax Benefits for Education | Internal Revenue Service”>Publication 970 (2024), Tax Benefits for Education | Internal Revenue Service)</p>
<p>I’d point out, though, that the IRA withdrawal is apparently taxable, whereas the 529 withdrawal is not. Seems to me the 529 has more benefits in a couple areas, when saving for college.</p>
<p>(Not a tax professional, just a Dad figuring it out as I go along).</p>