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one was not required for her enrollment or attendance at Miami
University and is not a qualified higher education expense for
purposes of section 72(t)(2)(E).
2. Housewares, Appliances, Furniture, and Bedding
Petitioners argue that expenses of $504.12 for housewares,
appliances, and furniture and $195.18 for bedding are qualified
higher education expenses. Petitioners did not specifically
address these items at trial, and from the record it does not
appear that any of these items were required by Miami University
for Kathleen’s enrollment. These expenses are not qualified
higher education expenses for purposes of section 72(t)(2)(E).
3. Books
Books required for the enrollment or attendance in a course
at an eligible educational institution are qualified higher
education expenses under section 529(e)(3). Petitioners claim
that they spent $400 of the IRA distribution on books for
Kathleen in 2001. Petitioners have not substantiated this
expense as having been incurred and paid in 2001, or that the
books purchased were required for Kathleen’s enrollment or
attendance in courses. Therefore, the claimed $400 expense for
books is not a qualified higher education expense.
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Last modified: May 25, 2011