Exempt Organizations

Internal Revenue Bulletin 2018-33 · 2026-10-03 edition · updated 2026-10-04 · United States

NOT 2018–58, page 305. This notice announces that Treasury and the IRS intend to issue regulations providing clarification regarding (1) the special rules for contributions of refunded qualified higher education expenses to a qualified tuition program; (2) the new rules permitting a rollover from a qualified tuition program to an ABLE account under IRC § 529A: and (3) the new rules treating certain elementary or secondary school expenses as qualified higher education expenses.

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▸Contents — Internal Revenue Bulletin 2018-33

Internal Revenue Bulletin 2018-33

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