How to Use a 529 Plan to Help Cover Education Costs

How to Use a 529 Plan to Help Cover Education Costs

Tedra DeSue |Aug 4, 2023

Saving for Further Education

Putting a child, or even yourself, through college has become increasingly financially burdensome as tuition costs continue to outpace incomes. If you or your child are planning to pursue higher education, there is financial help outside of scholarships and loans available. One popular option is the 529 savings plan. This is a savings plan packed with tax advantages that encourage people to save for their educations. Let's take a look at the 529 college savings plan.

Sponsored by states, state agencies and/or education institutions, the plans have the blessings of the IRS whose Section 529 code authorizes them.
Here, we’ll go over the basics of 529 plans to help you determine if they are right for you.

529 College Plans in a Nutshell

529 plans can be used to save for certain educational expenses for any student. These educational expenses include:

  • Tuition.
  • Room and board.
  • Mandatory fees.
  • Books.
  • Computers.
  • Software.

You can invest in any state 529 plan that has approved them, and that’s most of them. The plans cover costs at any college as long as it qualifies under the plan’s rules. You could reside in Georgia, invest in a Colorado plan and send your child to a post-secondary institution in California.

SavingForCollege.com notes: "In most plans, your choice of college is not affected by the state that sponsored your 529 college savings plan. You can use your 529 plan at more than 6,000 U.S. colleges and universities and more than 400 foreign colleges and universities."

To find out if your preferred institution is eligible under the 529 rules, visit its website.

Two Options

529 savings plans come in two forms: a prepaid tuition plan and an education savings plan. Every state and the District of Columbia sponsor at least one of them.

Let’s start with the prepaid plan.

Prepaid Plan

These plans allow people to set up specific accounts they can use to prepay all or part of their tuition costs. Funds in these accounts can cover the costs of in-state tuition, or be converted to cover tuition and other costs at out-of-state colleges and universities.

Prepaid tuition plans have some caveats. These include:

  • Residency requirements.
  • Restriction on where the credits can be redeemed.
  • What the credits can cover, which is usually tuition and mandatory fees.

If, for some reason, your child doesn’t attend a participating college or university, the prepaid tuition plan may pay less than expected, according to the U.S. Securities and Exchange Commission (SEC). It oversees and regulates securities, such as stocks and bonds.

The SEC states that only a small amount could be paid based on the original investment.

When considering a prepaid tuition plan, you should understand the restrictions and limitations of the plan, including the extent to which your money is guaranteed and what happens to your money if the beneficiary doesn’t attend a participating college or university, according to the SEC.

Education Savings Plan

Next, we will discuss education savings plans. Like prepaid accounts, they allow people to open investment accounts to save for their children’s futures. The plans cover the same things as prepaid plans.

However, education savings plans are not limited to covering higher education costs. They can also cover tuition for elementary schooling, such as private schools.

An additional feature of education savings plans is that they can be used to pay up to $10,000 per year per beneficiary for tuition at any public, private or religious elementary or secondary school.

The SEC also points out that savers using this plan can choose from a range of investment portfolio options, which often include mutual funds and ETFs.

It states: "If you are using a 529 account to pay for elementary or secondary school tuition, you may have a shorter time horizon for your money to grow. You also may not feel comfortable taking on riskier or more volatile investments if you plan on withdrawing the money soon. Because of these things, you may consider different investment options depending on when you plan to use the money that is invested."

All education savings plans are sponsored by state governments, but only a few have residency requirements for the saver and/or beneficiary. State governments do not guarantee investments in education savings plans.

Understand that investing in an education savings plan doesn’t qualify for federal guarantees. As with most investments, investments in education savings plans may not make any money and could lose some or all of the money invested, the SEC also points out.

Unique Circumstances

You could be one of those fortunate 529 savers who still have money in their account after your student graduates.

Be forewarned that if you use the money for purposes other than paying for qualified higher education expenses or tuition for elementary or secondary school, you could be hit with a penalty. Specifically, the earnings portion of any non-qualified withdrawals will be subject to federal income tax as well as a 10% penalty, according to the SEC.

Also, understand you could face penalties for failing to use the money in your 529 account for qualified higher education expenses and/or tuition. This applies regardless of the plan you choose.

Withdrawals can be subject to state income tax if you claimed a deduction or credit for your contributions. If a scholarship was accepted, you may have to pay taxes on any income earned.

In its bulletin, “Investor Bulletin: 10 Questions to Consider Before Opening a 529 Account,” the SEC states: "You may be able to avoid paying any penalties and taxes if you change the beneficiary of the 529 account or transfer the assets to another 529 account, in both instances to a person in the same family. Or you could keep the savings in the 529 account if your student is considering graduate school. Make sure you understand the tax implications of investing in a 529 account and consider whether to consult a tax adviser."

Time Is of the Essence

No matter which type of 529 plan you choose, you should start saving as soon as possible.

One of the benefits of 529 plans relates to the earnings potential that grows over time.

The SEC states: "The longer the money is invested, the more time it has to grow and the greater your tax benefits. You will lose some of these potential benefits if you withdraw money from a 529 plan account within a short period after it is contributed."

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