Web Reference: QTP uses cookies to improve your browsing experience with us. We need to use some cookies to enable our website to operate while other cookies improve the performance and functionality of our website. Mar 2, 2026 · A qualified tuition program (QTP) distribution is a withdrawal of funds from a 529 savings account — a tax-advantaged plan established under Section 529 of the Internal Revenue Code. When the money goes toward qualifying education costs, the earnings come out completely free of federal income tax. A qualified tuition program (QTP), also referred to as a section 529 plan, is a program established and maintained by a state, or an agency or instrumentality of a state, that allows a contributor either to prepay a beneficiary's qualified higher education expenses at an eligible educational institution or to contribute to an account for paying ...
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