Funding K-12 expenses from a 529 while a US expat

iam13

New member
Has there been a ruling issued by the IRS as to whether 529 funds can be applied to K-12 schools outside the US (within the $10,000 per beneficiary per year limit, of course)?

I have Googled out the wazoo and the closest I can find is this article from 2019 that states "Whether 529 funds can be used for K-12 tuition outside the US has not been clarified yet".

Does anyone have a more recent, more definitive reference?
 
@iam13 According to the IRS

Eligible elementary or secondary school. An eligible elementary or secondary school is any public, private, or religious school that provides elementary or secondary education (kindergarten through grade 12), as determined under state law.

I think the "under state law" thing probably makes it unlikely that foreign institutions are covered, but I am not a lawyer.
 

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