Kindergarten and 529s

[Michelle]

I'm planning on sending my daughter to a Kindergarten that was recently established and I would like to use 529 funds.

Does the Kindergarten need any special accreditations to use 529 funds?

I live in Virginia if it varies by state.

[dcandmc]

From IRS Pub 970:

Eligible elementary or secondary school. 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.

https://www.irs.gov/pub/irs-pdf/p970.pdf (see pg. 59)

Make sure that Virginia considers elementary and secondary school tuition expenses qualified for 529 purposes. Not all states have followed the federal government in this regard.

[lindweldon09]

The Tax Cuts and Jobs Act helps families use 529 savings plans for kindergarten through 12th-grade educational expenses. Not all states will follow the federal law's interpretation, so you may face taxes if you pull money for K-12 costs.