We have thousands of human-written stories, discussions, interviews and reviews from today through the past 20+ years. Find them here:
Discussion Forum - Schools - Thread
ALC
AL C

529 account expenses for music performance students?

Edited: March 10, 2026, 3:29 PM · I asked our accountant this question, but have yet to receive a response, so I'm hoping some of you may have personal experience with this.

I have a kid at conservatory, and some 529 funds that will likely be unused by the time graduation rolls around. Are 529 funds allowed to be used for summer study at an orchestra or chamber festival? I believe that IRS regulations say that extracurricular activities (ex. a summer camp) are not covered. I'm wondering if this is different for a student who is studying music performance. I'm not sure that attending a festival is truly an extracurricular activity for a music student; it is more akin to actual study. But of course no actual academic credit is received, so the IRS may not see it this way.

Replies (11)

susanag
Susan Agrawal
March 10, 2026, 3:27 PM · I've been trying to figure this out for years without much success!!! We've been generally told no repeatedly on everything from strings to sheet music to summer programs. For summer programs we were told they would have to be at an accredited university to be able to use a 529.
ALC
AL C
Edited: March 10, 2026, 3:41 PM · As a side note, I don't think any of them are at an accredited school. For example, I think Heifetz takes place at a university, but I don't think it is part of the actual university-they just use the school's physical space (as far as I know).

I'm guessing along the same vein that using 529 funds for a violin upgrade would be frowned upon by the IRS, even though for a performance student, in my opinion, that is like buying a MacBook or something of the sort, which would be covered.

pdeck
Paul Deck
March 10, 2026, 8:13 PM · The requirement of accreditation makes sense, otherwise you could spend those funds on almost anything ... any sort of camp. Lots of conservatory students end up doing a year or two of grad school. Also I think unused 529 funds can be rolled over into an IRA. Financial aid advisor at your kid's school might know.
susanag
Susan Agrawal
March 10, 2026, 10:07 PM · Yes, that is correct about accredited programs. I think you could get away with something like BUTI which is accredited through Boston University and gives college credits. But simply being hosted by an accredited school is not enough.
jakieboyy
Jake Watson
March 11, 2026, 7:43 AM · This shows my ignorance, but what is a 529?
jduvick
Jon Duvick
Edited: March 11, 2026, 8:32 AM · It's a type of investment account for qualified education expenses in the U.S. Not sure if there is a UK equivalent
.
VCalegon
Andrew Fryer
March 11, 2026, 10:07 AM · google says
jakieboyy
Jake Watson
March 11, 2026, 10:11 AM · So based on the link Andrew provided, how do music summer camps not count? That doesn't make sense to me.
VCalegon
Andrew Fryer
Edited: March 11, 2026, 10:17 AM · Summer camps are less about education and more about sex and alcohol. And smores.
lwl
Lydia Leong
March 11, 2026, 3:42 PM · The rules changed recently because of the OBBBA changes to 529s, so if you haven't consulted a tax professional about it recently, it might be worth doing so. There are state-level as well as federal rules, so YMMV.
ALC
AL C
Edited: March 11, 2026, 6:39 PM · Indeed, our accountant finally wrote back: "The camp would need to be sponsored by an accredited college or university, or a requirement of the curriculum for graduation for you to be able to use the 529 plan."

Lydia, thank you for that, I researched this a bit and the One Big, Beautiful Bill Act (who makes up these names??) does seem to significantly change the allowable scope and reach of the 529s. And I had no idea that state-level rules existed as well. Our 529s are based in different states, so this is of particular note for us.

( As a side note, for me, personally, I have trouble explaining to our tax professional what a music festival really encompasses for a performance major; when a typical person hears "camp," they do think smores and fun and such. I see a festival as a necessary part and parcel of a musician's professional development. But at any rate, we'll just wait for grad school.)