Using Cloverdale ESA for Auditions?

<p>Hi all. My D is applying to several schools for theatre/musical theatre. We have to travel to several auditions which is quite expensive.</p>

<p>Has anyone used distributions from their child's Cloverdale ESA funds for the application/audition fees and audition travel expenses? I'm trying to determine if it would be a qualified expense.</p>

<p>Thanks in advance for your help.</p>

<p>From IRS publication 970 it would seem pre-enrollment expenses aren’t qualified expenses:</p>

<p>Qualified Higher Education Expenses
These are expenses related to enrollment or attendance at an eligible postsecondary school. As shown in the following list, to be qualified, some of the expenses must be required by the school and some must be incurred by students who are enrolled at least half-time. </p>

<p>The following expenses must be required for enrollment or attendance of a designated beneficiary at an eligible postsecondary school. </p>

<p>Tuition and fees.</p>

<p>Books, supplies, and equipment.</p>

<p>Expenses for special needs services needed by a special needs beneficiary must be incurred in connection with enrollment or attendance at an eligible postsecondary school. </p>

<p>Expenses for room and board must be incurred by students who are enrolled at least half-time (defined below).</p>

<p>The expense for room and board qualifies only to the extent that it is not more than the greater of the following two amounts.</p>

<p>The allowance for room and board, as determined by the school, that was included in the cost of attendance (for federal financial aid purposes) for a particular academic period and living arrangement of the student. </p>

<p>The actual amount charged if the student is residing in housing owned or operated by the school.</p>

<p>Thanks annoyingdad. :0)</p>