529 plan for secondary education

SatchelSF
Fri, 31 Aug 2018 11:46:27 +0000

Hmm. Interesting question.

It would seem from IRS Pub. 970 that any secondary school would be eligible, and so international would not be a problem. See p.50 under “Eligible elementary or secondary school” here: https://www.irs.gov/pub/irs-pdf/p970.pdf
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However, this is merely IRS guidance and so does not absolutely settle the issue. Note just above that section that for postsecondary education, only certain foreign institutions are eligible.