Can I use a 529 plan for K-12 Christian school costs?

Programmes, amounts and rules change. Before acting on anything here, check the current details with the official source named in the answer.

Yes. Under federal law, 529 plan distributions for K-12 education are tax-free up to $20,000 per child per year (for distributions from January 1, 2026; the limit was $10,000 before then). The $20,000 limit applies per child across all of that child's 529 accounts combined.

Since July 2025, the expenses that qualify go beyond tuition. They also include curriculum and instructional materials, books, tutoring that meets the federal conditions, fees for standardised, AP and college-admission tests, dual-enrolment fees, and educational therapies for students with disabilities from licensed or accredited providers.

State rules differ. Some states do not treat K-12 withdrawals as qualified for state tax purposes, and some may reclaim state tax deductions claimed earlier. Check your own state's current position, and for a decision affecting your family's taxes, consult a licensed tax professional. This page is information about the published rules, not tax advice.

Sources: Internal Revenue Code §529(c)(7) (K-12 tuition provision, added by P.L. 115-97 §11032); P.L. 119-21 §70413 ($20,000 K-12 distribution cap from January 1, 2026 and expanded qualified expenses); IRS Publication 970, Tax Benefits for Education (529 plan chapter); IRS guidance on 529 plans. Checked October 2026.

Tuition, aid and the federal scholarship tax credit: more questions and answers