Qualified education expense K-12

[richs]

Taxapayer's 12 yr old dependent son enrolled in a private high school.

I have checked the boxes on the info worksheet for full time student and education tuition and fees.

I went to the student info worksheet and completed Part 1 High school

Part ll i answered questions 1,4 and 6 as NO

          I answered questions 2, 3 5 and 7 as YES

Part lll states that the student did not attend institution of higher education

Part lv i entered the educational inst and tuition summary

Part V  Line 6 I entered the $ amount

Part VI Total column Line 1 contains the amount from Part V Line 6 amount above

ANYBODY KNOW WHAT I AM DOING WRONG?  

COULD THE SOFTWARE NOT TAKING INTO CONSIDERATION THE 2025 ACT

[TaxGuyBill]

Rather than listing line numbers of a worksheet, can you explain exactly what you think it is doing wrong?

Is this for a 529 Plan withdrawal?

What do you think the "2025 Act" changed that you think the program is doing incorrectly?

[richs]

Tax act expanded the definition of qualified education expenses to include elementary and secondary school  (K-12)

[TaxGuyBill]

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@richs wrote:

Tax act expanded the definition of qualified education expenses to include elementary and secondary school  (K-12)

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For WHAT?  Is this is a 529 Plan withdrawal?  Student loan interest? ABLE account?  Education credit?  Something else?

[richs]

Nothing to do with 529 Plan withdrawal or Student loan interest or \BLE account?  

Education credit strictly 

[TaxGuyBill]

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@richs wrote:  

Education credit strictly 

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There was no change to allow K-12 expenses for the educational credits.  

I suspect you were misinformed about a change like that.  Do you have any sources that seem to indicate that changed?

[richs]

1040 Quickfinder handbook

Page 13-8

[TaxGuyBill]

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@richs wrote:

1040 Quickfinder handbook

Page 13-8

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I don't have access to seeing that, but you are either misreading it or they published it incorrectly.

You are welcome to look at Publication 970 for what "Qualified Education Expenses" are (see link for the direct section) or Tax Code 24A for the legal definition.

https://www.irs.gov/publications/p970#en_US_2025_publink1000204341

[richs]

THis is from the publication you forwarded

Eligible Educational Institution

An eligible educational institution can be either an eligible postsecondary school or an eligible elementary or secondary school.

Eligible postsecondary school.

 

An eligible postsecondary school is generally any accredited public, nonprofit, or proprietary (privately owned profit-making) college, university, vocational school, or other postsecondary educational institution. Also, the institution must be eligible to participate in a student aid program administered by the U.S. Department of Education. Virtually all accredited postsecondary institutions meet this definition. The educational institution should be able to tell you if it is an eligible educational institution.

An eligible educational institution also includes certain educational institutions located outside the United States that are eligible to participate in a student aid program administered by the U.S. Department of Education.

Eligible elementary or secondary school.

 

An eligible elementary or secondary school is any public, private, or religious school that provides elementary or secondary education (kindergarten through grade 12), as determined under state law.

Qualified Higher Education Expenses

These are expenses related to enrollment or attendance at an eligible postsecondary school. As shown in the following list, to be qualified, some of the expenses must be required by the school and some must be incurred by students who are enrolled at least half-time.

1. The following expenses must be required for enrollment or attendance of a designated beneficiary at an eligible postsecondary school.

   1. Tuition and fees.

   2. Books, supplies, and equipment.

[TaxGuyBill]

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@richs wrote:

THis is from the publication you forwarded

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That is under the section for 529 Plans ("Qualified Tuition Program") or Coverdell (which is very similar to a 529 Plan).  That has been around for several years (the 2025 law did not change in that regard).

Read the sections under the American Opportunity Credit and the Lifetime Learning Credit.

[richs]

Thank you for the clarification

On to the next return

[ljr]

there are no education credits for k-12 

you can take money from a 529 account to pay for k-12 and it is qualified on the federal

watch your state - not all state follow - NY does not