What are the qualified education expenses you can use an ESA for?
Qualified higher education expenses include:
Tuition and fees, books, supplies, and equipment that are required for enrollment
Room and board (subject to limits) for students enrolled at least half-time
Computer technology, equipment, Internet access, and related services used by the student during any of the years the student is enrolled
Qualified elementary and secondary education expenses include:
Tuition and fees, books, supplies, and equipment, academic tutoring, and special needs services incurred in connection with enrollment or attendance
Room and board, uniforms, transportation, and supplementary items required or provided by school in connection with attendance or enrollment
Computer technology, equipment, Internet access, and related services used by student and student’s family during any of the years the student is enrolled