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Being that I'm a lazy person, can someone point me to the right publication that explains what documentation needs to be kept when making ESA withdrawals.

My plan was to buy him a computer with part of the ESA funds in his senior high school year (seems that computers are an allowable expense in HS but not college). He's now involved in a summer education program where a laptop will be useful, so we're looking a year early.

Also, do I need to withdraw the funds prior to the purchase or can I purchase the computer now and then withdraw the funds at a later date this year? Thanks.

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