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Posted

Client's dependent son wants to withdraw funds from education IRA for off campus housing. Is this a taxable event?

Karen

Only on the earnings for Federal. On everything (maybe) on the state.

Posted

Qualified distributions are tax exempt regardless of whether the designated beneficiary attends an eligible educational institution on a full-time, half-time, or less than half-time basis. However, room and board expenses constitute qualified higher education expenses only if the student is enrolled at an eligible institution on at least a half-time basis.

Interest income taxable MAYBE if distribution exceeds expenses during the tax year. Possible penalty also.

From MTG

Karen

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