FAA4.A Financial Accounts (FIAC) : 05 Financial Account Types : D Individual Development Accounts (IDA) : .07 Individual Development Account (IDA) Withdrawals - Allowable Educational Costs
.07 Individual Development Account (IDA) Withdrawals - Allowable Educational Costs
Allowable educational and training costs, for which monies may be used and not counted, are as follows:
 
Tuition and other fees required for enrollment or attendance at the institution.
Lab fees, books, uniforms, rental and purchase of any equipment, materials and supplies required for the course of study.
Transportation.
Miscellaneous personal expenses that may include, but are not limited to, the following:
Dependent care necessary for the student to attend school. Do not use any part of the dependent care expense that is also used as an educational expense in the childcare deduction.
Recorders.
Computers.
Auto repair when necessary for school attendance.
 
NOTE Service fees withdrawn by the bank are not countable.