529 education savings for K–12 curriculum

Who can use it

A 529 plan uses education savings. Federal rules include curriculum and instructional materials connected with attendance or enrollment at an eligible K–12 school. The combined K–12 limit is $20,000 per beneficiary per year from 2026, across all their 529 plans.

How to use this route

Check federal eligibility, your filing state’s tax treatment and your plan’s withdrawal rules before using savings.

1. Ask your plan administrator about the exact AMP purchase, license dates and the beneficiary’s school arrangement. Do not assume every homeschool arrangement or prepaid plan qualifies.
2. Check your tax filing state’s rules for the distribution year, including possible recapture of earlier contribution deductions. Federal eligibility does not settle state treatment.
3. Confirm the beneficiary’s unused annual K–12 limit across all 529 plans. Follow your plan’s withdrawal process and retain payment and distribution records.

Documents to keep

• Itemized paid receipt with seller, product, purchase date, amount and license dates.
• Beneficiary details, withdrawal confirmation and Form 1099-Q; retain school eligibility records separately.
• Refund records and an accounting of other assistance used for the same expense.

Use the program’s secure submission process for personal documents. Do not send account credentials or full payment details to Corpora.

Limits to check

• Do not count the same expense toward multiple tax-free benefits.
• A contribution tax deduction is different from tax-free withdrawal treatment; buying AMP does not itself create a 529 contribution deduction.
• If a purchase is refunded, promptly contact your plan administrator about correction or recontribution requirements.