529 Plan Distributions

[FREDNH]

Taxpayer has individual 529 Plans for each of his two daughters, who are K-12 students. The taxpayer withdrew $10,000 from each daughter's separate 529 Plan, to pay each one's tuition bill. Is the annual $10,000 limit for K-12 tuition, a $10,000 limit for each student, or is it an annual total of $10,000 per taxpayer?

[Rapid Robert]

For elementary school tuition, each designated beneficiary has a $10K annual distribution limit to be a qualified expense not subject to tax on the earnings portion. See Pub 970.