IRS Pub 970 (Tax Benefits for Education), says that 529 money can be used "for no more than $10,000 of tuition, incurred by a designated beneficiary, in connection with enrollment or attendance at an eligible elementary or secondary school." It sounds like this condition can be easily met. The key question is whether or not paying tuition at an overseas school is permitted.
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.
You need to be sure that the overseas program satisfies this requirement, which is based on the laws of your state.
