§ 25.2503-6 Exclusion for certain qualified transfer for tuition or medical expenses.
...
(2) Tuition expenses. For purposes of paragraph (b)(1)(i) of this section, a qualifying educational organization is one which normally maintains a regular faculty and curriculum and normally has a regularly enroll ....
经常看见家长给孩子付大学学费，有个问题，是不是付学费就不算在每年1万5的gift限额里面了。好像也有家长给买车的。是不是只要钱不存在小孩银行/股票账号，那就不算在gift限额里面了？
https://www.law.cornell.edu/cfr/text/26/25.2503-6
§ 25.2503-6 Exclusion for certain qualified transfer for tuition or medical expenses.
...
(2) Tuition expenses. For purposes of paragraph (b)(1)(i) of this section, a qualifying educational organization is one which normally maintains a regular faculty and curriculum and normally has a regularly enroll ....
Read yourself.
如果要孩子独立报税，是不是要保证more than 50% of college expense come out child's account? in that case money out of 529 counted as parent or child?