Education Expense

[KWF]

U.S. taxpayer, who is attending college in Madrid Spain, received ESA distribution. College expenses are more than distribution.

However, I could find no indication that the Spanish college is part of the US Dept of Education system, and thus it would seem that these college expenses would not be "qualified expenses"

This is the first time I have encountered this situation. Am I correct in assuming the ESA earnings portion of distribution cannot be excluded from taxable income because the expenses are not qualified?

[TAXNJ]

see if this helps:


Is the international school eligible?
To use 529 funds for an international school, the institution must be eligible for Title IV federal student aid. You can find out which schools qualify by checking the Department of Education’s list of participating schools. About 400 international schools are currently eligible for federal student aid.

https://www.bankrate.com/loans/student-loans/529-rules-apply-to-many-foreign-schools/

[ATSMAN]

https://ope.ed.gov/dapip/#/home

This is what I lookup BUT you do run into a school that is not in the database and taxpayer swears that they are accredited!