Taxes on 529 withdrawals11/10/2023 ![]() ![]() Grants for Maine Residents have been designed so that the grant funds (including any earnings) will be treated as a scholarship as defined by the Internal Revenue Code. Withdrawing Matching Grants for Maine Residents If the withdrawal was made to your student or their school, it will be sent to student (beneficiary). If the withdrawal was to you, you will receive the form.
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