Qualified expenses may include tuition, fees, tutoring, books, and supplies — even the purchase of computer technology or equipment or internet access used by the student and family when the student is in school.
Non-deductible contributions may be made annually to each child's account. The deadline for contributions is the same as the contributor's tax filing deadline, not including extensions. Contributions cannot be made for a designated beneficiary who is over age 18 (unless the beneficiary is of special needs).
