529 plans cannot pay for private high school tuition under federal tax rules, but they can cover certain K-12 expenses at public schools

A 529 plan is designed primarily for college costs. The federal tax code limits what you can withdraw tax-free before college. For high school, the rules depend on whether the school is public or private, and what type of expense you're paying for.

If your child attends a public high school, you cannot use 529 money for tuition — public schools don't charge tuition. You can use 529 funds for certain supplies and fees that public schools require, such as textbooks, uniforms, or lab materials, but only if the school explicitly requires them as a condition of attendance.

If your child attends a private high school, federal law does not allow you to withdraw 529 money tax-free for tuition. If you withdraw funds for private high school tuition anyway, you'll owe income tax on the earnings portion of the withdrawal, plus a 10 percent penalty on those earnings.

Key Takeaways

  • 529 plans are built for college expenses; withdrawals for high school tuition trigger income tax and a 10 percent penalty on earnings.
  • Public high schools do not charge tuition, so 529 withdrawals for tuition are not an option, but required textbooks or uniforms may may have access to.
  • Private high school tuition is not a permitted 529 expense under federal tax law, even though some states have experimented with allowing it.
  • Money left in a 529 after high school can be rolled into a different beneficiary (such as a younger sibling) or saved for the original beneficiary's college years without penalty.
  • If you withdraw 529 money for non-may have access to expenses, only the earnings portion is taxed and penalized, not the contributions you made.

Why high school tuition is generally off-limits

The Internal Revenue Service defines what counts as a "may have access to education expense" for 529 plans. Historically, that list included only college, graduate school, and certain vocational programs. High school was not included because it is compulsory and typically free in the United States.

In 2017, federal law added one exception: you can now withdraw up to $35,000 over a beneficiary's lifetime to pay for tuition at a private or religious elementary, middle, or high school. However, this $35,000 limit applies to the entire K-12 span — not per year, and not per school level. If you use $10,000 of that $35,000 for middle school, you have $25,000 left for high school and any earlier grades.

This $35,000 lifetime limit is a federal rule, but your state's 529 plan may not honor it. Some states have not updated their plans to allow K-12 withdrawals at all. Before you withdraw for high school, contact your plan administrator to confirm whether your specific plan permits K-12 tuition withdrawals and whether it has its own additional limits.

Public school expenses that may may have access to

Public high schools do not charge tuition, so the question of using 529 money for a public school is really about whether specific required expenses count. The IRS allows 529 withdrawals for textbooks, supplies, and equipment that the school requires students to buy.

The key word is required. If your child's public high school requires all students to purchase a specific textbook, that qualifies. If the school requires students to buy a uniform or lab coat as a condition of enrollment, that qualifies. If your child chooses to buy a graphing calculator that the teacher recommends but does not mandate, that does not may have access to.

In practice, public schools rarely require students to purchase textbooks or uniforms out of pocket — most provide them or allow families to borrow them. Before you withdraw 529 money for a public school expense, ask the school in writing whether the item is required and get documentation. Your 529 plan administrator may ask to see proof before processing the withdrawal.

Private high school tuition under the $35,000 lifetime rule

If your state's 529 plan honors the federal $35,000 lifetime K-12 withdrawal rule, you can use 529 money for private high school tuition. This rule applies to tuition only — not room and board, transportation, or other costs — and the $35,000 limit spans all K-12 grades combined.

The $35,000 is a lifetime limit per beneficiary, not per year. If you have two children, each child has their own $35,000 limit. If you have one child and one 529 account, that account's $35,000 limit covers all K-12 expenses for that child across all schools they attend.

To use this rule, you must withdraw the money in the same calendar year the tuition is paid. If you pay tuition in January 2024, you must withdraw the 529 money in 2024 to treat it as a may have access to expense. Withdrawals made in a different year do not may have access to, even if the tuition was for a prior year.

What happens if you withdraw for non-may have access to high school expenses

If you withdraw 529 money for high school tuition and your plan does not allow K-12 withdrawals, or if you exceed the $35,000 lifetime limit, the withdrawal is treated as non-may have access to. This means you'll owe taxes and a penalty.

The tax applies only to the earnings portion of the withdrawal, not the contributions you made. If you contributed $50,000 to the 529 and it grew to $65,000, the $15,000 in earnings is subject to income tax at your ordinary rate plus a 10 percent penalty. The $50,000 in contributions comes out tax-free.

You'll receive a Form 1099-Q from your 529 plan administrator showing the total withdrawal amount. You report this on your tax return, and the IRS will calculate the tax and penalty based on how much of the withdrawal was earnings versus contributions.

Rolling money to a different beneficiary or saving for college

If you've saved 529 money for college but your child attends private high school instead, you have options that avoid the penalty. You can roll the account to a different beneficiary — such as a younger sibling or even a cousin — without triggering taxes or penalties. The money stays in the 529 and grows tax-free for that new beneficiary's college expenses.

You can also straightforward leave the money in the 529 and use it for college later. There is no important date to use 529 money, and no penalty for leaving it untouched. If your child attends private high school and then college, you can withdraw 529 money for college tuition, room and board, books, and other college costs without any tax consequences.

A third option, added in 2024, allows you to roll unused 529 money into a Roth IRA for the beneficiary, subject to certain limits and rules. This is a way to preserve tax-free growth if college plans change, though the rules are complex and depend on how long the 529 has been open.

State-by-state variation in K-12 rules

Not all states have updated their 529 plans to allow the federal $35,000 K-12 withdrawal. Some states permit it; others do not. A few states have their own additional rules or limits on K-12 withdrawals.

Before you withdraw 529 money for any K-12 expense, contact your plan administrator directly and ask: "Does this plan allow withdrawals for K-12 tuition under the federal $35,000 lifetime rule?" Get the answer in writing. If your plan does not allow it, withdrawing for high school tuition will trigger the 10 percent penalty on earnings, even though federal law technically permits it.

If you opened your 529 through your state's plan, the plan administrator is usually listed on your state's higher education agency website or on your account statements. If you opened a plan through a brokerage or investment company, contact that company's customer service.

Frequently Asked Questions

Can I use 529 money for private high school if my state plan allows it?

Yes, if your state's 529 plan honors the federal $35,000 lifetime K-12 rule and you have not already used part of that limit for earlier grades. The withdrawal must happen in the same calendar year the tuition is paid. Contact your plan administrator to confirm your plan allows K-12 withdrawals before you withdraw.

What if I withdraw 529 money for high school and my plan doesn't allow it?

You'll owe income tax on the earnings portion of the withdrawal, plus a 10 percent penalty on those earnings. The contributions you made come out tax-free. You'll receive a Form 1099-Q showing the withdrawal, and you report it on your tax return.

Can I use 529 money for a public school uniform or textbook?

Only if the public school requires it in writing as a condition of attendance. Most public schools provide textbooks or allow students to borrow them, and uniforms are rarely mandatory. Ask the school for written documentation that the item is required before you withdraw 529 money.

What if my child doesn't go to college after high school?

You can roll the 529 account to a different family member (sibling, cousin, grandchild) without penalty, and the money stays tax-free. You can also roll unused 529 money into a Roth IRA for the original beneficiary under rules that took effect in 2024, though there are limits and timing requirements.

Does the $35,000 K-12 limit reset each year?

No. The $35,000 is a lifetime limit per beneficiary across all K-12 grades combined. If you use $15,000 for middle school, you have $20,000 left for high school and any earlier grades. The limit does not reset or increase each year.