Lesson

The Coverdell IRA is a tax-advantaged savings account designed to help families save for education expenses. Contributions to a Coverdell IRA are not tax-deductible, but earnings grow tax-free, and qualified withdrawals for education expenses are also tax-free. The account can be used for various educational expenses, from kindergarten to college.

Practice Question #1

Which of the following is NOT a qualified education expense for a Coverdell IRA?

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Terms

Coverdell IRA:
A tax-advantaged savings account to help families save for education expenses.
Non-deductible contributions:
Contributions made to a Coverdell IRA that are not tax-deductible.
Tax-free growth:
Earnings in a Coverdell IRA grow tax-free.
Qualified withdrawals:
Withdrawals from a Coverdell IRA that are used for education expenses and are tax-free.
Contribution limit:
The maximum amount to be contributed to a Coverdell IRA each year.
Income limit:
A contributor's maximum income to be eligible to contribute to a Coverdell IRA.

Practice Question #2

What is the maximum annual contribution limit for a Coverdell IRA?

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Do Not Confuse With

529 plans:
Another type of tax-advantaged education savings account has higher contribution limits and fewer restrictions on income.

Practice Question #3

Which of the following is a key difference between a Coverdell IRA and a 529 plan?

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Historical Example

In the early 2000s, a family with two children began saving for their children's education expenses by opening Coverdell IRAs for each child. Over the years, they contributed the maximum amount allowed each year and invested the funds in a diversified portfolio. By the time the children were ready for college, the accounts had grown significantly, and the family could use the tax-free withdrawals to cover a significant portion of their children's college expenses.

Practice Question #4

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Real-World Example

A couple with a young child opens a Coverdell IRA to start saving for their child's future education expenses. They contribute $2,000 yearly and invest the funds in a mix of stocks and bonds. Over time, the account grows, and when their child is ready for college, they can use the tax-free withdrawals to help pay for tuition, fees, books, and other education expenses.

Practice Question #5

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Thresholds to Remember

- Maximum annual contribution: The maximum amount that can be contributed to a Coverdell Education Savings Account (ESA) per beneficiary each year. - Income limits: The income thresholds that determine the eligibility of the contributor to make contributions to a Coverdell ESA. - Age limit: The age limit for the beneficiary to receive tax-free distributions for qualified education expenses.

Practice Question #6

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Threshold Examples

- Maximum annual contribution example: The maximum annual contribution to a Coverdell ESA is $2,000 per beneficiary. - Income limits example: For single filers, the ability to contribute to a Coverdell ESA begins to phase out at a modified adjusted gross income (MAGI) of $95,000 and is completely phased out at $110,000. For joint filers, the phase-out range is between $190,000 and $220,000. - Age limit example: The beneficiary must be under the age of 18 when the account is established, and distributions must be used for qualified education expenses before the beneficiary turns 30.

Practice Question #7

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Pitfalls to Remember

- Excess contributions:
Contributions exceeding the maximum annual limit or made by ineligible contributors due to income limits may be subject to a 6% excise tax.

Practice Question #8

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Practice Question #9

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