I don't get a lot of Coverdell questions, so I had to go back to good ol' Publication 970 to get clarification on this one. There, the IRS lays out what is considered qualified under the section, "Qualified Elementary and Secondary Education Expenses." There, they do state that academic tutoring costs are considered qualified under the condition that they are, "incurred by a designated beneficiary in connection with enrollment or attendance at an eligible elementary or secondary school."
VP, Research & Development
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