Qualified Higher Education Expenses

Funds saved in a Wisconsin 529 college savings plan can be used for Qualified Higher Education Expenses at any eligible public or private university, college, technical college, community college, graduate school, or professional school in-state, nationwide, and some schools abroad, and for other qualified expenses. The Wisconsin College Savings Program and its plans, Edvest 529 and Tomorrow's Scholar, conform to the federal definition of 'Qualified Higher Education Expenses' as outlined in Section 529 of the U.S. Internal Revenue Code. These include tuition, certain housing and food/meal expenses, fees, and the cost of books, supplies, and equipment required for the enrollment and attendance of the Beneficiary at an eligible educational institution. Computers and related technology such as internet access fees, software, or printers are also qualified when used by the beneficiary while enrolled at an eligible educational institution.

Qualified Higher Education Expenses also include:

K-12 Expenses: The following expenses in connection with enrollment or attendance at an elementary or secondary public, private or religious school up to a maximum of $20,000 ($10,000 for 2025) per taxable year, per beneficiary from all 529 plans:

Tuition;

Curriculum and curricular materials;

Books or other instructional materials;

Online educational materials;

Tuition for tutoring or educational classes outside of the home, including at a tutoring facility, but only if the tutor or instructor is not related to the student and: (i) is licensed as a teacher in any State, (ii) has taught at an eligible educational institution, or (iii) is a subject matter expert in the relevant subject.

Fees for nationally standardized norm-referenced achievement tests, advanced placement exams or any exams related to college or university admission.

Fees for dual enrollment in an institution of higher education.

Educational therapies for students with disabilities provided by a licensed or accredited practitioner or provider, including occupational, behavioral, physical, and speech-language therapies.

Registered Apprenticeship Programs: Funds can be used toward the cost of apprenticeship programs registered and certified with the Secretary of Labor under the National Apprenticeship Act.

Postsecondary Credentialing Expenses:

Tuition, fees, books, supplies, and equipment required for the enrollment or attendance of a beneficiary in a Recognized Postsecondary Credential Program, or any other expense incurred in connection with enrollment in or attendance at a Recognized Postsecondary Credential Program if the expense would, if incurred in connection with enrollment or attendance at an Eligible Educational Institution, be covered under Qualified Higher Education Expenses.

Fees for testing if required to obtain or maintain a Recognized Postsecondary Credential.

Fees for continuing education if required to maintain a Recognized Postsecondary Credential.

Education Loan Repayment: Amounts paid as principal or interest on any qualified education loan of either the beneficiary or a sibling of the beneficiary (up to a lifetime limit of $10,000 per individual).

Special Needs Services: Expenses for special needs services needed by a beneficiary with special needs (must be incurred in connection with enrollment or attendance at an eligible post-secondary school).