Taxes & Penalties on Coverdall & 529 Plans

<p>Has anyone ever incurred taxes & penalties for using their Coverdall and/or 529 funds to pay their family contribution to a college/university?<br>
I read parts of IRS publication 970 and one could really get caught up in what is and is not a qualified educational expense. However, the schools roll every thing into one or two payments to cover both direct and indirect expenses. I need advise. My D will be a freshman this year and I want to know the experiences of other parents. Thanks in advance.</p>

<p>In Jan. the college will send you a 1098-T for the amount it considered "qualified tuition expenses." If you disagree, you may then have to take it up with the IRS. BTW - if you qualify for need-based aid, don't w/d more than your EFC from the 529, or the college will reduce some of its aid - dollar for dollar.</p>

<p>Thanks Reecy,<br>
Yes, our family qualifies for need based aid. I plan to withdraw the exact amount of the EFC from the 529 plan and 50% will be sent to the college for the Fall term and the other 50% for the Spring term. So, I hope I will be safe from both a reduction in financial aid and additonal taxes and penalties.</p>

<p>Reecy - I have a question. My Ds COA is based on 12 credit hours a semester (the minimum to be considered full time) and she is doing 16 credit hours a semester. It is therefore likely we will need to withdraw more than the EFC to pay our share. Now you have me worried that this may affect next years aid. Can you clarify. I had not heard before that the school would reduce aid in that way. Thanks.</p>

<p>Also reading the IRS tax info on this the distribution is reported on my Ds tax return for withdrawals from her account and my sons for withdrawals from his, rather than ours - is that correct?</p>

<p>Mizo - I am not sure the infomation posted above is correct. As far as I can discover from researching it withdrawals from a regular 529 account above EFC will not affect your financial aid. However withdrawals from a 529 prepaid tuition plan will affect your financial aid. Double check with your school to be sure.</p>

<p>Also you posted that you were planning to withdraw the exact EFC then send half to pay the fall EFC then half to pay the spring EFC - the tax return (and therefore tax exemptions for 529 money) is based on the calendar year ending Dec 31st. The spring costs will fall under the next tax year so do not withdraw it during this tax year or you may find yourself paying unwanted taxes and penalties. I am fairly new to all this but that is my understanding - I am sure the more experienced posters will correct me if I am wrong.</p>

<p>
[quote]
529 College Savings Plans: Unlike scholarships and most other resources, funds from 529 College Savings Plans will not affect other financial aid awards. These funds are considered part of the expected family contribution (EFC) and do not reduce demonstrated financial need (as determined by a processed FAFSA). Therefore, students who receive assistance from any 529 College Plan should not see a reduction or cancellation of other financial aid awards. For more information about 529 college savings plans, click here.</p>

<p>529 Pre-Paid Tuition Plans are treated like scholarships and most other resources, and therefore, may affect other financial aid awards. These funds should not be reported on the FAFSA as an asset for either the parent or the student, since they are not considered part of the expected family contribution (EFC). Because funds from a pre-paid tuition plan will reduce demonstrated financial need (as determined from a processed FAFSA), students who receive assistance from any 529 Pre-Paid Tuition Plan may see a reduction or cancellation of other federal financial aid awards

[/quote]
</p>

<p>This is how D's college bills, both terms due in 2007, August 1 & December 1:</p>

<p>Bills for tuition, room, and board are available to the student during the first week of July, due and payable by August 1 for the fall term; and during the first week of November, due and payable by December 1 for the spring term.</p>

<p>In regards to prepaid 529 plans there is new legislation as of Feb. '06 or '07 which treats it just like a regular 529 plan so assestment is a 5.6% if owned by a parent.</p>

<p>
[quote]
This is how D's college bills, both terms due in 2007, August 1 & December 1:</p>

<p>Bills for tuition, room, and board are available to the student during the first week of July, due and payable by August 1 for the fall term; and during the first week of November, due and payable by December 1 for the spring term.

[/quote]
</p>

<p>My comments were wrong in your case then.</p>

<p>
[quote]
In regards to prepaid 529 plans there is new legislation as of Feb. '06 or '07 which treats it just like a regular 529 plan so assestment is a 5.6% if owned by a parent.

[/quote]
</p>

<p>I just came across that information a few minutes before reading your updated post and was about to correct my posting. My original (mis)information was from a college website that has not been updated to reflect the new legislation. Sorry to have given you wrong information.</p>

<p>I still do not think that 529 withdrawals over the EFC will reduce financial aid dollar for dollar. As far as I can figure out they would just become income so would affect financial aid the same as any other income. If I am wrong I would like to know where this information can be located. </p>

<p>I have been rereading the IRS 970 publication - mind boggling. And I used to be an accountant - not a tax accountant though.</p>