[1] Earnings not taxed [2] $2,000 contribution per beneficiary [3] Books Supplies Equipment Expenses for special needs services Payments to QTP Higher education: Room & board if at least half-time student Elem/sec (K–12) education: Tutoring Room & board Uniforms Transportation Computer access Supplementary expenses [4] Undergraduate & graduate K–12 [5] Assets must be distributed at age 30 unless special needs beneficiary [6] $95,000 – $110,000 $190,000 – $220,000 for joint returns [0] 
Coverdell ESA†