Frequently Asked Questions

The Ohio Department of Taxation has compiled a list of frequently asked questions covering many different categories.

To view the questions, click on the "Select Category" bar and then click on the category you are interested in. A list of questions will appear pertaining to that category. Then click on the question you are inquiring about and the answer will appear.

What are "qualified higher education expenses"?

Ohio’s 529 plan uses the same definition of “qualified higher education expenses” found in IRC §529(e)(3). Thus, if an expense is a qualifying higher education expense under federal law, it is a qualifying higher education expense under Ohio law. Some examples include:

  • Higher education tuition and fees;
  • Higher education books, supplies, and equipment; AND
  • Kindergarten through grade 12 tuition (up to $10,000 per year).

See IRS Publication 970 for more information.