Unfortunately, qualified expenses do not include travel costs. This includes tuition, fees, room & board, books, supplies, equipment, special needs services, computers, software, and related equipment. However, these expenses related to enrollment or attendance at an eligible institution. You can find more details from the IRS on what qualified here.
You mention she will be teaching, but will she be enrolled at least half-time as a student? Will she be taking classes at a eligible institution?
Brian Boswell
VP, Research & Development
This information does not constitute tax advice and is provided for informational purposes only. Please consult your tax advisor, financial advisor, local taxing authority, and/or plan provider or sponsor for more information.