Are there any new IRS penalties for non-qualified withdrawals from a 529 plan used to pay for off-campus housing that exceeds the college's official cost of attendance allowance?
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The searches the AI actually ran for this prompt.
SEED QUERY
Are there any new IRS penalties for non-qualified withdrawals from a 529 plan used to pay for off-campus housing that exceeds the college's official cost of attendance allowance?
2 real searches · 1 real-search pass
Badge and edge weight = share of passes that produced the query. Hover a query for its intent and routing format.
Query classes
Google's semantic query class for every sub-query: what kind of answer each search is after, simulated vs real.
Classifying 2 queries…
Searches and sources
ChatGPT2 real searches · gpt-6
IRS 529 plan off-campus housing cost of attendance limit nonqualified withdrawal 10% additional tax 2026 new law changes Google ↗
2025 2026 legislation 529 qualified higher education expenses room and board off-campus housing cost of attendance limit penalties IRS Google ↗
- Publication 970 (2025), Tax Benefits for Education · irs.gov
- 26 U.S.C. § 529: Qualified tuition programs · uscode.house.gov
- Tax Provisions in P.L. 119-21, the FY2025 Reconciliation Law · everycrsreport.com
- E P M U LU N RI U B U S Congressional Record Unite · congress.gov
- Topic no. 313, Qualified tuition programs (QTPs) · irs.gov
- 10 Questions to Consider Before Opening a 529 Account - Investor Bulletin · investor.gov
Queries
2 queries · click a column to sort
| Query / type | Search | Intent | Query class | Routing format | Cluster | Freq ↓ | Weight |
|---|---|---|---|---|---|---|---|
IRS 529 plan off-campus housing cost of attendance limit nonqualified withdrawal 10% additional tax 2026 new law changes OBSERVED | Google ↗ AI Mode ↗ | — | — | — | — | 1x of 1 | |
2025 2026 legislation 529 qualified higher education expenses room and board off-campus housing cost of attendance limit penalties IRS OBSERVED | Google ↗ AI Mode ↗ | — | — | — | — | 1x of 1 |