The following are qualified expenses to take an ESA distribution: tuition, room, board, fees, supplies, and special needs related to the attendance of a qualified elementary, secondary, or post-secondary institution. Qualified education expenses are those required for the enrollment or attendance of the designated beneficiary at an eligible educational institution and include tuition and fees, the cost of books, supplies, and equipment, the amounts contributed to a qualified tuition program. If the student is enrolled at least half-time, the cost of room and board is covered as well. You can also use withdrawals from a Coverdell ESA for certain elementary and secondary education expenses.
Note: Any other expenses do not qualify to take a distribution from your ESA.