Is she enrolled at Fort Hays State University, or its subsidiary? It looks like Fort Hays is a qualified institution, but Kansas Academy of Math and Science is not. To be qualified, "expenses must be required for enrollment or attendance of a Designated beneficiary at an eligible educational institution." Also, when I visit the KAMS Site they specifically describe this as a high school program, even though it gives college credit.
I'm of the opinion that 529 withdrawals should be qualified if used for a full-time student towards college credit, but the IRS guidance specifically states that the student must be enrolled at least half-time at a qualified institution. So ultimately this is a question for KAMS. Will you be billed by Fort Hays, or by KAMS?
Brian Boswell VP, Research & Development
This information does not constitute tax advice and is provided for informational purposes only. Please consult your tax advisor, financial advisor, local taxing authority, and/or plan provider or sponsor for more information.