Are music lessons billed by the school and paid for with a 529 be considered a qualified withdrawal?

[mark]

My son is doing a double major with music as one of the majors. He is taking cello lessons from the cello professor that is billed through the school and therefore appears on his bill with all his other costs. One semester he took the lessons and received school credit and another semester took the lessons and did not receive school credit.

I assume that when he received credit, I can pay for that item out of the 529 and it would be considered a qualified withdrawal. Correct? How about when he does not receive credit for the music lessons? Would that be considered a qualified withdrawal.

Thanks

[rsinj]

No - not a qualified withdrawal. Are the lessons a stated requirement of any course? I'm guessing that the answer is no.

Certainly in the case where the lessons resulted in course credit, then it would be equivalent to tuition for the course - i.e. no lessons = no credit. However, without the credits being awarded, it's a choice to take the lessons - an optional activity.