K-12 Withdrawals

[KLF]

For states that do not comply with federal provisions for 529 plan K-12 withdrawals for tuition up to $10K and consider it to be a non-qualified withdrawal, will the state income tax or penalty only apply when it is resident of that state using that state's 529 plan? Or would it apply to any state's 529 plan? For example, what if a California resident uses an out of state plan? Would the withdrawal still be subject to CA tax? Same question for Illinois residents using an out of state plan. And does the answer vary by state? Thank you!

[dcandmc]

If you are a legal resident of a state that does not comply with the federal provisions for 529 plan K-12 distributions for tuition up to $10k where such a distribution is considered to be non-qualified, then you would be subject to state income tax and any applicable penalty on the earnings portion of the distribution, regardless of where the plan is based.