https://www.capitalgroup.com/advisor/account-resource-center/collegeamerica/qualified-expenses.html
Review what education expenses are generally considered qualified and the tax implications if distributions are used for nonqualified expenses.
qualified education expensescapital groupcollegeamerica
https://wcginc.com/blog/advanced-degrees-qualified-education-expenses/
Two tax court cases show the difficulty in deducting if advanced degrees are qualified education expenses. The rule is simple, but the application is rough.
qualified education expensesadvanced degreeswcg