Qualified Tuition Program
Distributions for Elementary and Secondary School Expenses Hawaii conforms to the federal provision where distributions from qualified tuition programs are not taxable if used to pay for qualified higher education expenses. However, Hawaii did not adopt the federal provision that elementary and secondary school expenses of up to $10,000 per year are qualified expenses for qualified tuition programs. Therefore, if a distribution was used to pay for elementary and secondary school expenses, include the taxable part of the distribution on line i of the Hawaii Additions Worksheet on page 31.