My son is a freshman in college. This semester we used the 529 to give $11,000 sent directly to the college. If next semester I decide to have the money sent directly to him as a check and have him use some to purchase a car as long as the cost of tuition for that semester and the fall 2013 semester are more or equal to the cost of the car I do not have to deal with the IRS correct? I know the car is not a qualified expense I just want to get him a car to get around by use of that money and I don't know how.

Generally correct, except the 2013 education expenses must be more than the amount of the 529 distribution, not necessarily more than the cost of the car.

Joe

As an aside --a car is not a requirement to do well in college--both my kids made it all the way thru graduate school and learned how to ride a bus or walk.....no expensive distractions