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Plan State tax deduction or credit for contributions:
CollegeCounts 529 Fund
Alabama
Contributions, including rollover contributions, to an Alabama 529 plan of up to $5,000 per year by an individual, and up to $10,000 per year by married taxpayers filing jointly who each make their own contributions, are deductible in computing Alabama taxable income.
CollegeCounts 529 Fund Advisor Plan
Alabama
Contributions, including rollover contributions, to an Alabama 529 plan of up to $5,000 per year by an individual, and up to $10,000 per year by married taxpayers filing jointly who each make their own contributions, are deductible in computing Alabama taxable income.
Prepaid Affordable College Tuition (PACT) Program
Alabama
Contributions, including rollover contributions, to an Alabama 529 plan of up to $5,000 per year by an individual, and up to $10,000 per year by married taxpayers filing jointly who each make their own contributions, are deductible in computing Alabama taxable income.
John Hancock Freedom 529
Alaska
Not applicable. Alaska does not have a personal income tax.
T. Rowe Price College Savings Plan
Alaska
Not applicable. Alaska does not have a personal income tax.
University of Alaska College Savings Plan
Alaska
Not applicable. Alaska does not have a personal income tax.
Arizona Family College Savings Program
Arizona
Contributions to Arizona AND non-Arizona 529 plans of up to $2,000 per year by an individual, and up to $4,000 per year by a married couple filing jointly, are deductible in computing Arizona taxable income. The original sunset date of December 31, 2012 has been removed, thus making the deduction permanent.
Fidelity Arizona College Savings Plan
Arizona
Contributions to Arizona AND non-Arizona 529 plans of up to $2,000 per year by an individual, and up to $4,000 per year by a married couple filing jointly, are deductible in computing Arizona taxable income. The original sunset date of December 31, 2012 has been removed, thus making the deduction permanent.
Ivy Funds InvestEd Plan
Arizona
Contributions to Arizona AND non-Arizona 529 plans of up to $2,000 per year by an individual, and up to $4,000 per year by a married couple filing jointly, are deductible in computing Arizona taxable income. The original sunset date of December 31, 2012 has been removed, thus making the deduction permanent.
GIFT College Investing Plan
Arkansas
Contributions to an Arkansas 529 plan of up to $5,000 per year by an individual, and up to $10,000 per year by a married couple filing jointly, are deductible in computing Arkansas taxable income. Contribution deadline is December 31, and state must receive it by a specified date following December 31.
iShares 529 Plan
Arkansas
Contributions to an Arkansas 529 plan of up to $5,000 per year by an individual, and up to $10,000 per year by a married couple filing jointly, are deductible in computing Arkansas taxable income. Contribution deadline is December 31, and state must receive it by a specified date following December 31.
The ScholarShare College Savings Plan
California
None.
Direct Portfolio College Savings Plan
Colorado
Contributions to a Colorado 529 plan, to the extent of the contributor's Colorado taxable income, are deductible in computing Colorado taxable income. Rollover contributions are not eligible for the deduction.
Prepaid Tuition Fund
Colorado
Contributions to a Colorado 529 plan, to the extent of the contributor's Colorado taxable income, are deductible in computing Colorado taxable income. Rollover contributions are not eligible for the deduction.
Scholars Choice College Savings Program
Colorado
Contributions to a Colorado 529 plan, to the extent of the contributor's Colorado taxable income, are deductible in computing Colorado taxable income. Rollover contributions are not eligible for the deduction.
Smart Choice College Savings Plan
Colorado
Contributions to a Colorado 529 plan, to the extent of the contributor's Colorado taxable income, are deductible in computing Colorado taxable income. Rollover contributions are not eligible for the deduction.
Stable Value Plus College Savings Program
Colorado
Contributions to a Colorado 529 plan, to the extent of the contributor's Colorado taxable income, are deductible in computing Colorado taxable income. Rollover contributions are not eligible for the deduction.
Connecticut Higher Education Trust (CHET)
Connecticut
Contributions to a Connecticut 529 plan of up to $5,000 per year by an individual, and up to $10,000 per year by a married couple filing jointly, are deductible in computing Connecticut taxable income, with a five-year carryforward of excess contributions. Rollover contributions are not deductible. Contribution deadline is December 31 postmark if by mail, or final business day of the year if by electronic payment.
Connecticut Higher Education Trust (CHET) -- Advisor Plan
Connecticut
Contributions to a Connecticut 529 plan of up to $5,000 per year by an individual, and up to $10,000 per year by a married couple filing jointly, are deductible in computing Connecticut taxable income, with a five-year carryforward of excess contributions. Rollover contributions are not deductible. Contribution deadline is December 31 postmark if by mail, or final business day of the year if by electronic payment.
Delaware College Investment Plan
Delaware
None.
DC 529 College Savings Program (Advisor-sold)
District of Columbia
Contributions to the District of Columbia 529 plan of up to $4,000 per year by an individual, and up to $8,000 per year by married taxpayers who each make contributions to their own account, are deductible in computing District of Columbia taxable income, with a five-year carryforward of excess contributions. Only contributions made by the account owner are deductible. Rollover contributions are not deductible. Contribution deadline is December 31 postmark.
DC 529 College Savings Program (Direct-sold)
District of Columbia
Contributions to the District of Columbia 529 plan of up to $4,000 per year by an individual, and up to $8,000 per year by married taxpayers who each make contributions to their own account, are deductible in computing District of Columbia taxable income, with a five-year carryforward of excess contributions. Only contributions made by the account owner are deductible. Rollover contributions are not deductible. Contribution deadline is December 31 postmark.
Florida 529 Savings Plan
Florida
Not applicable. Florida does not have a personal income tax.
Florida Prepaid College Plan
Florida
Not applicable. Florida does not have a personal income tax.
Path2College 529 Plan
Georgia
Contributions to the Georgia 529 plan of up to $2,000 per beneficiary per year (any filing status) are deductible in computing Georgia taxable income. Contribution deadline is April 15 of the following year.
Hawaii's College Savings Program
Hawaii
None.
Idaho College Savings Program (IDeal)
Idaho
Contributions to the Idaho 529 plan of up to $4,000 per year by an individual, and up to $8,000 per year by a married couple filing jointly, are deductible in computing Idaho taxable income.
Bright Directions College Savings Program
Illinois
Contributions to an Illinois 529 plan of up to $10,000 per year by an individual, and up to $20,000 per year by a married couple filing jointly, are deductible in computing Illinois taxable income. For a rollover contribution, only the principal portion is eligible for the deduction. Contribution deadline is December 31 postmark. For tax years ending on or between 12/31/09 and 12/31/20, employers may claim a credit against Illinois tax for 25% of matching contributions made to an employee's account in an Illinois 529 plan, with a maximum annual credit of $500 per employee. Unused credits may be carried forward for five years.
Bright Start College Savings Program -- Advisor-sold Plan
Illinois
Contributions to an Illinois 529 plan of up to $10,000 per year by an individual, and up to $20,000 per year by a married couple filing jointly, are deductible in computing Illinois taxable income. For a rollover contribution, only the principal portion is eligible for the deduction. Contribution deadline is December 31 postmark. For tax years ending on or between 12/31/09 and 12/31/20, employers may claim a credit against Illinois tax for 25% of matching contributions made to an employee's account in an Illinois 529 plan, with a maximum annual credit of $500 per employee. Unused credits may be carried forward for five years.
Bright Start College Savings Program -- Direct-sold Plan
Illinois
Contributions to an Illinois 529 plan of up to $10,000 per year by an individual, and up to $20,000 per year by a married couple filing jointly, are deductible in computing Illinois taxable income. For a rollover contribution, only the principal portion is eligible for the deduction. Contribution deadline is December 31 postmark. For tax years ending on or between 12/31/09 and 12/31/20, employers may claim a credit against Illinois tax for 25% of matching contributions made to an employee's account in an Illinois 529 plan, with a maximum annual credit of $500 per employee. Unused credits may be carried forward for five years.
College Illinois! Prepaid Tuition Program
Illinois
Contributions to an Illinois 529 plan of up to $10,000 per year by an individual, and up to $20,000 per year by a married couple filing jointly, are deductible in computing Illinois taxable income. For a rollover contribution, only the principal portion is eligible for the deduction. Contribution deadline is December 31 postmark. For tax years ending on or between 12/31/09 and 12/31/20, employers may claim a credit against Illinois tax for 25% of matching contributions made to an employee's account in an Illinois 529 plan, with a maximum annual credit of $500 per employee. Unused credits may be carried forward for five years.
CollegeChoice 529 Direct Savings Plan
Indiana
A 20% tax credit on up to $5,000 per year in contributions to an Indiana 529 plan can be claimed against Indiana income tax (maximum yearly credit is $1,000). Effective January 1, 2010, rollover contributions and contributions generated through a rewards program are not eligible for the credit.
CollegeChoice Advisor 529 Savings Plan
Indiana
A 20% tax credit on up to $5,000 per year in contributions to an Indiana 529 plan can be claimed against Indiana income tax (maximum yearly credit is $1,000). Effective January 1, 2010, rollover contributions and contributions generated through a rewards program are not eligible for the credit.
CollegeChoice CD 529 Savings Plan
Indiana
A 20% tax credit on up to $5,000 per year in contributions to an Indiana 529 plan can be claimed against Indiana income tax (maximum yearly credit is $1,000). Effective January 1, 2010, rollover contributions and contributions generated through a rewards program are not eligible for the credit.
College Savings Iowa
Iowa
Contributions to an Iowa 529 plan of up to $3,098 for 2014 per beneficiary by an individual, and up to $6,196 per beneficiary by married taxpayers filing jointly who each make their own contributions, are deductible in computing Iowa taxable income. The maximum deduction increases each year with inflation. Only contributions made by the account owner are deductible. Contribution deadline is December 31 postmark.
IAdvisor 529 Plan
Iowa
Contributions to an Iowa 529 plan of up to $3,098 for 2014 per beneficiary by an individual, and up to $6,196 per beneficiary by married taxpayers filing jointly who each make their own contributions, are deductible in computing Iowa taxable income. The maximum deduction increases each year with inflation. Only contributions made by the account owner are deductible. Contribution deadline is December 31 postmark.
Learning Quest 529 Education Savings Program (Direct-sold)
Kansas
Contributions to Kansas AND non-Kansas state-sponsored 529 plans of up to $3,000 per beneficiary per year by an individual, and up to $6,000 per beneficiary per year by a married couple filing jointly, are deductible in computing Kansas taxable income. Rollover contributions are not deductible. Contribution deadline is December 31.
Learning Quest Advisor
Kansas
Contributions to Kansas AND non-Kansas state-sponsored 529 plans of up to $3,000 per beneficiary per year by an individual, and up to $6,000 per beneficiary per year by a married couple filing jointly, are deductible in computing Kansas taxable income. Rollover contributions are not deductible. Contribution deadline is December 31.
Schwab 529 College Savings Plan
Kansas
Contributions to Kansas AND non-Kansas state-sponsored 529 plans of up to $3,000 per beneficiary per year by an individual, and up to $6,000 per beneficiary per year by a married couple filing jointly, are deductible in computing Kansas taxable income. Rollover contributions are not deductible. Contribution deadline is December 31.
Kentucky Education Savings Plan Trust
Kentucky
None.
Kentucky's Affordable Prepaid Tuition (KAPT)
Kentucky
None.
START Saving Program
Louisiana
Contributions to the Louisiana 529 plan of up to $2,400 per account per year by an individual taxpayer, and up to $4,800 per beneficiary per year by a married couple filing jointly, are deductible in computing Louisiana taxable income. Any unused cap amount with an active account may be carried forward to increase the cap in subsequent tax years. Double deductions of up to $4,800 per year may be claimed for an account opened for an eligible needy, non-related beneficiary. Contribution deadline is December 31.
NextGen College Investing Plan -- Client Direct Series
Maine
Contributions to Maine AND non-Maine 529 plans of up to $250 per beneficiary per year are deductible in computing Maine taxable income for taxpayers with federal adjusted gross income of $100,000 or less (single or married filing separate) or $200,000 or less (joint or head of household).
NextGen College Investing Plan -- Client Select Series
Maine
Contributions to Maine AND non-Maine 529 plans of up to $250 per beneficiary per year are deductible in computing Maine taxable income for taxpayers with federal adjusted gross income of $100,000 or less (single or married filing separate) or $200,000 or less (joint or head of household).
College Savings Plans of Maryland -- College Investment Plan
Maryland
Contributions to the Maryland College Investment Plan of up to $2,500 per beneficiary per year by an individual, and up to $5,000 per beneficiary per year by married taxpayers who each make contributions to their own accounts, are deductible in computing Maryland taxable income, with a 10-year carryforward of excess contributions. Only contributions made by the account owner are deductible. Rollover contributions are deductible if not previously deducted. Contribution deadline is December 31 postmark.
College Savings Plans of Maryland -- Prepaid College Trust
Maryland
Contributions to the Maryland Prepaid College Trust of up to $2,500 per account per year are deductible in computing Maryland taxable income, with an unlimited carryforward of excess contributions. Only contributions made by the account owner are deductible. Rollover contributions are deductible if not previously deducted. Contribution deadline is December 31 postmark.
U.Fund College Investing Plan
Massachusetts
None.
U.Plan
Massachusetts
None.
MI 529 Advisor Plan
Michigan
Contributions to a Michigan's 529 savings plan of up to $5,000 per year by an individual, and up to $10,000 per year by a married couple filing jointly, are deductible in computing Michigan taxable income. Contributions must be reduced by qualified withdrawals during the year for purposes of determining the amount that may be deducted. Rollover contributions are not deductible, according to the Michigan Department of Treasury. Contribution deadline is December 31.
Michigan Education Savings Program
Michigan
Contributions to a Michigan's 529 savings plan of up to $5,000 per year by an individual, and up to $10,000 per year by a married couple filing jointly, are deductible in computing Michigan taxable income. Contributions must be reduced by qualified withdrawals during the year for purposes of determining the amount that may be deducted. Rollover contributions are not deductible, according to the Michigan Department of Treasury. Contribution deadline is December 31.
Michigan Education Trust
Michigan
Contributions to the Michigan Education Trust are fully deductible from Michigan taxable income. Rollover contributions are not eligible for the deduction, according to the Michigan Department of Treasury.
Minnesota College Savings Plan
Minnesota
None.
MACS 529 Advisor Program
Mississippi
Contributions to a Mississippi 529 savings plan of up to $10,000 per year by an individual, and up to $20,000 per year by a married couple filing jointly, are deductible in computing Mississippi taxable income. Contribution deadline is April 15 of the following year.
Mississippi Affordable College Savings (MACS) Program
Mississippi
Contributions to a Mississippi 529 savings plan of up to $10,000 per year by an individual, and up to $20,000 per year by a married couple filing jointly, are deductible in computing Mississippi taxable income. Contribution deadline is April 15 of the following year.
Mississippi Prepaid Affordable College Tuition (MPACT) Program
Mississippi
Contributions to the Mississippi Prepaid Affordable College Tuition Program are fully deductible in computing Mississippi taxable income.
MOST - Missouri's 529 Advisor Plan
Missouri
Contributions to Missouri AND non-Missouri 529 plans of up to $8,000 per year by an individual, and up to $16,000 per year by a married couple filing jointly, are deductible in computing Missouri taxable income. Only contributions made by the account owner are deductible, except for spouses filing a joint return. Rollover contributions are not deductible. Contribution deadline is December 31 postmark.
MOST - Missouri's 529 College Savings Plan (Direct-sold)
Missouri
Contributions to Missouri AND non-Missouri 529 plans of up to $8,000 per year by an individual, and up to $16,000 per year by a married couple filing jointly, are deductible in computing Missouri taxable income. Only contributions made by the account owner are deductible, except for spouses filing a joint return. Rollover contributions are not deductible. Contribution deadline is December 31 postmark.
Montana Family Education Savings Program -- Bank Plan
Montana
Contributions to Montana AND non-Montana 529 plans of up to $3,000 per year by an individual, and up to $6,000 per year by a married couple filing jointly, are deductible in computing Montana taxable income. Only contributions made by the account owner, the account owner's spouse, or the account owner's custodian/parent are deductible. Contribution deadline is December 31.
Montana Family Education Savings Program -- Investment Plan
Montana
Contributions to Montana AND non-Montana 529 plans of up to $3,000 per year by an individual, and up to $6,000 per year by a married couple filing jointly, are deductible in computing Montana taxable income. Only contributions made by the account owner, the account owner's spouse, or the account owner's custodian/parent are deductible. Contribution deadline is December 31.
Nebraska Education Savings Trust -- Advisor College Savings Plan
Nebraska
Contributions to a Nebraska 529 plan of up to $10,000 per year for single taxpayers and married taxpayers filing jointly, and up to $5,000 per year for married taxpayers filing separately, are deductible in computing Nebraska taxable income. Contributions made by the account owner or parents or guardians of UTMA/UGMA accounts are deductible. Contribution deadline is December 31 postmark.
Nebraska Education Savings Trust -- Direct College Savings Plan
Nebraska
Contributions to a Nebraska 529 plan of up to $10,000 per year for single taxpayers and married taxpayers filing jointly, and up to $5,000 per year for married taxpayers filing separately, are deductible in computing Nebraska taxable income. Contributions made by the account owner or parents or guardians of UTMA/UGMA accounts are deductible. Contribution deadline is December 31 postmark.
State Farm College Savings Plan
Nebraska
Contributions to a Nebraska 529 plan of up to $10,000 per year for single taxpayers and married taxpayers filing jointly, and up to $5,000 per year for married taxpayers filing separately, are deductible in computing Nebraska taxable income. Contributions made by the account owner or parents or guardians of UTMA/UGMA accounts are deductible. Contribution deadline is December 31 postmark.
TD Ameritrade 529 College Savings Plan
Nebraska
Contributions to a Nebraska 529 plan of up to $10,000 per year for single taxpayers and married taxpayers filing jointly, and up to $5,000 per year for married taxpayers filing separately, are deductible in computing Nebraska taxable income. Contributions made by the account owner or parents or guardians of UTMA/UGMA accounts are deductible. Contribution deadline is December 31 postmark.
Nevada Prepaid Tuition Program
Nevada
Not applicable. Nevada does not have a personal income tax.
Putnam 529 for America
Nevada
Not applicable. Nevada does not have a personal income tax.
SSgA Upromise 529 Plan
Nevada
Not applicable. Nevada does not have a personal income tax.
The Vanguard 529 Savings Plan
Nevada
Not applicable. Nevada does not have a personal income tax.
USAA 529 College Savings Plan
Nevada
Not applicable. Nevada does not have a personal income tax.
Fidelity Advisor 529 Plan
New Hampshire
Not applicable. New Hampshire does not have a personal income tax.
UNIQUE College Investing Plan
New Hampshire
Not applicable. New Hampshire does not have a personal income tax.
Franklin Templeton 529 College Savings Plan
New Jersey
None.
NJBEST 529 College Savings Plan
New Jersey
None.
Scholar'sEdge
New Mexico
Contributions to a New Mexico 529 plan are fully deductible in computing New Mexico taxable income.
The Education Plan's College Savings Program
New Mexico
Contributions to a New Mexico 529 plan are fully deductible in computing New Mexico taxable income.
New York's 529 Advisor-Guided College Savings Plan
New York
Contributions to a New York 529 plan of up to $5,000 per year by an individual, and up to $10,000 per year by a married couple filing jointly, are deductible in computing New York taxable income. Only contributions made by the account owner, or if filing jointly, by the account owner's spouse, are deductible. Contribution deadline is December 31 postmark.
New York's 529 College Savings Program -- Direct Plan
New York
Contributions to a New York 529 plan of up to $5,000 per year by an individual, and up to $10,000 per year by a married couple filing jointly, are deductible in computing New York taxable income. Only contributions made by the account owner, or if filing jointly, by the account owner's spouse, are deductible. Contribution deadline is December 31 postmark.
National College Savings Program
North Carolina
None.
College SAVE
North Dakota
Contributions to the North Dakota 529 plan of up to $5,000 per year by an individual, and up to $10,000 per year by a married couple filing jointly, are deductible in computing North Dakota taxable income. Contribution deadline is December 31.
BlackRock CollegeAdvantage 529 Plan
Ohio
Contributions, including rollover contributions, to a Ohio 529 plan of up to $2,000 per beneficiary per year (any filing status) are deductible in computing Ohio taxable income, with an unlimited carryforward of excess contributions. Contribution deadline is December 31.
Ohio CollegeAdvantage -- Guaranteed Savings Fund
Ohio
Contributions, including rollover contributions, to a Ohio 529 plan of up to $2,000 per beneficiary per year (any filing status) are deductible in computing Ohio taxable income, with an unlimited carryforward of excess contributions. Contribution deadline is December 31.
Ohio CollegeAdvantage 529 Savings Plan
Ohio
Contributions, including rollover contributions, to a Ohio 529 plan of up to $2,000 per beneficiary per year (any filing status) are deductible in computing Ohio taxable income, with an unlimited carryforward of excess contributions. Contribution deadline is December 31.
Oklahoma College Savings Plan
Oklahoma
Contributions to an Oklahoma 529 plan, including rollover contributions, of up to $10,000 per year by an individual, and up to $20,000 per year by a married couple filing jointly, are deductible in computing Oklahoma taxable income, with a five-year carryforward of excess contributions. Contribution deadline is April 15 of the following year.
Oklahoma Dream 529 Plan
Oklahoma
Contributions to Oklahoma's 529 plans, including rollover contributions, of up to $10,000 per year for an individual taxpayer, and up to $20,000 per year for a married couple filing jointly, are deductible in computing Oklahoma taxable income, with a five-year carryforward of excess contributions. Contribution deadline is April 15 of the following year.
MFS 529 Savings Plan
Oregon
Contributions to an Oregon 529 plan of up to $2,225 (for 2013) by an individual, and up to $4,455 by a married couple filing jointly, are deductible in computing Oregon taxable income, with a four-year carryforward of excess contributions. The limits are to be adjusted each year for inflation. Contribution deadline is April 15 of the following year.
Oregon College Savings Plan
Oregon
Contributions to an Oregon 529 plan of up to $2,225 (for 2013) by an individual, and up to $4,455 by a married couple filing jointly, are deductible in computing Oregon taxable income, with a four-year carryforward of excess contributions. The limits are to be adjusted each year for inflation. Contribution deadline is April 15 of the following year.
Private College 529 Plan
Other
Not applicable.
Pennsylvania 529 Guaranteed Savings Plan
Pennsylvania
Contributions to Pennsylvania AND non-Pennsylvania 529 plans of up to the gift-tax annual exclusion amount ($14,000 in 2014) per beneficiary are deductible in computing Pennsylvania taxable income. Spouses filing jointly must each have at least $14,000 in income to claim the maximum $28,000 per-beneficiary deduction. Rollovers from another 529 plan or from qualified U.S. savings bonds are not eligible for the deduction.
Pennsylvania 529 Investment Plan
Pennsylvania
Contributions to Pennsylvania AND non-Pennsylvania 529 plans of up to the gift-tax annual exclusion amount ($14,000 in 2014) per beneficiary are deductible in computing Pennsylvania taxable income. Spouses filing jointly must each have at least $14,000 in income to claim the maximum $28,000 per-beneficiary deduction. Rollovers from another 529 plan or from qualified U.S. savings bonds are not eligible for the deduction.
CollegeBoundfund (Advisor-sold)
Rhode Island
Contributions to the Rhode Island 529 plan of up to $500 per year by an individual, and up to $1,000 per year by married taxpayers filing jointly who each make contributions to their own account, are deductible in computing Rhode Island taxable income, with an unlimited carryforward of excess contributions. Only contributions made by the account owner are deductible. Rollovers from another 529 plan are not deductible. Contribution deadline is December 31.
CollegeBoundfund (Direct-sold, Alternative RI)
Rhode Island
Contributions to the Rhode Island 529 plan of up to $500 per year by an individual, and up to $1,000 per year by married taxpayers filing jointly who each make contributions to their own account, are deductible in computing Rhode Island taxable income, with an unlimited carryforward of excess contributions. Only contributions made by the account owner are deductible. Rollovers from another 529 plan are not deductible. Contribution deadline is December 31.
Future Scholar 529 College Savings Plan (Advisor-sold)
South Carolina
Contributions, Including rollover contributions, to a South Carolina 529 plan are fully deductible in computing South Carolina taxable income. Contribution deadline: April 15 of the following year.
Future Scholar 529 College Savings Plan (Direct-sold)
South Carolina
Contributions, including rollover contributions, to a South Carolina 529 plan are fully deductible in computing South Carolina taxable income. Contribution deadline: April 15 of the following year.
South Carolina Tuition Prepayment Program
South Carolina
Contributions, including rollover contributions, to a South Carolina 529 plan are fully deductible in computing South Carolina taxable income.
CollegeAccess 529 (Advisor-sold)
South Dakota
Not applicable. South Dakota does not have a personal income tax.
CollegeAccess 529 (Direct-sold)
South Dakota
Not applicable. South Dakota does not have a personal income tax.
Tennessee's BEST Prepaid College Tuition Plan
Tennessee
Not applicable. Tennessee does not have a personal income tax.
TNStars College Savings 529 Program
Tennessee
Not applicable. Tennessee does not have a personal income tax.
Lonestar 529 Plan
Texas
Not applicable. Texas does not have a personal income tax.
Texas College Savings Plan
Texas
Not applicable. Texas does not have a personal income tax.
Texas Guaranteed Tuition Plan
Texas
Not applicable. Texas does not have a personal income tax.
Texas Tuition Promise Fund
Texas
Not applicable. Texas does not have a personal income tax.
Utah Educational Savings Plan (UESP)
Utah
Contributions to the Utah 529 plan of up to $1,860 in 2014 per beneficiary by an individual, and up to $3,720 in 2014 per beneficiary by a married couple filing jointly, are eligible for a 5% credit against Utah income tax. The maximum credit in 2014 is $93 per beneficiary for single taxpayers and $186 per beneficiary for joint filers. The credit limits are increased each year for inflation, but not decreased for deflation. Contributions to an account established after a beneficiary reaches age 19 are not eligible. Contributions from a non-owner are creditable by the account owner and not by the non-owner/contributor. Contribution deadline is receipt by the last business day of the year.
Vermont Higher Education Investment Plan
Vermont
Contributions to the Vermont 529 plan of up to $2,500 per beneficiary per year by an individual, and up to $5,000 per beneficiary per year by married taxpayers who each make their own contributions, are eligible for a 10% tax credit against Vermont income tax. Only contributions made by the account owner, and by a non-account owner who files a joint return with the account owner, are eligible for the credit. The principal portion of a rollover from another 529 plan is eligible for the credit, provided the funds remain in the account for the remainder of the taxable year. Contribution deadline is December 31.
CollegeAmerica
Virginia
Contributions to a Virginia 529 plan of up to $4,000 per account per year are deductible in computing Virginia taxable income, with an unlimited carryforward of excess contributions. Contributions are fully deductible in the year of contribution for taxpayers at least 70 years of age. Contributions from a non-owner are deductible by the account owner and not by the non-owner/contributor. Contribution deadline is receipt (not postmark date) by the last business day of the year based on agency calendar.
CollegeWealth
Virginia
Contributions to a Virginia 529 plan of up to $4,000 per account per year are deductible in computing Virginia taxable income, with an unlimited carryforward of excess contributions. Contributions are fully deductible in the year of contribution for taxpayers at least 70 years of age. Contributions from a non-owner are deductible by the account owner and not by the non-owner/contributor. Contribution deadline is receipt (not postmark date) by the last business day of the year based on agency calendar.
Virginia529 inVEST
Virginia
Contributions to a Virginia 529 plan of up to $4,000 per account per year are deductible in computing Virginia taxable income, with an unlimited carryforward of excess contributions. Contributions are fully deductible in the year of contribution for taxpayers at least 70 years of age. Contributions from a non-owner are deductible by the account owner and not by the non-owner/contributor. Contribution deadline is receipt (not postmark date) by the last business day of the year based on agency calendar.
Virginia529 prePAID
Virginia
Contributions to a Virginia 529 plan of up to $4,000 per account per year are deductible in computing Virginia taxable income, with an unlimited carryforward of excess contributions. Contributions are fully deductible in the year of contribution for taxpayers at least 70 years of age. Contributions from a non-owner are deductible by the account owner and not by the non-owner/contributor. Contribution deadline is receipt (not postmark date) by the last business day of the year based on agency calendar.
Guaranteed Education Tuition (GET)
Washington
Not applicable. Washington does not have a personal income tax.
SMART529 Prepaid Tuition Plan
West Virginia
Contributions to West Virginia's 529 plans are fully deductible in computing West Virginia taxable income.
SMART529 Select
West Virginia
Contributions to West Virginia's 529 plans are fully deductible in computing West Virginia taxable income.
SMART529 WV Direct College Savings Plan
West Virginia
Contributions to West Virginia's 529 plans are fully deductible in computing West Virginia taxable income.
The Hartford SMART529
West Virginia
Contributions to West Virginia's 529 plans are fully deductible in computing West Virginia taxable income.
Edvest
Wisconsin
Contributions to a Wisconsin 529 plan of up to $3,050 per beneficiary per year (any filing status) are deductible in computing Wisconsin taxable income. The maximum annual deductible will be increased annually to reflect inflation. Contributions in excess of the maximum annual limit may be carried forward to one or more future years and deducted up to the then annual maximum deductible amount each year until all amounts invested have been deducted from Wisconsin taxable income. Contributors do not need to be the account owner to claim the deduction. Any Wisconsin taxpayer may claim a deduction for contributions to any account. Contribution deadline is April 15 of the year following the tax year. Beginning in 2010, parents were no longer required to claim their child as a dependent in order to claim the deduction; however, the maximum deduction is reduced to $1,525 for a parent who is married and filing separately or who is divorced, unless the divorce judgment specified a different division of the $3,050 combined maximum.
Tomorrow's Scholar 529 Plan
Wisconsin
Contributions to a Wisconsin 529 plan of up to $3,050 per beneficiary per year (any filing status) are deductible in computing Wisconsin taxable income. The maximum annual deductible will be increased annually to reflect inflation. Contributions in excess of the maximum annual limit may be carried forward to one or more future years and deducted up to the then annual maximum deductible amount each year until all amounts invested have been deducted from Wisconsin taxable income. Contributors do not need to be the account owner to claim the deduction. Any Wisconsin taxpayer may claim a deduction for contributions to any account. Contribution deadline is April 15 of the year following the tax year. Beginning in 2010, parents no longer need to claim their child as a dependent in order to claim the deduction; however, the maximum deduction is reduced to $1,525 for a parent who is married and filing separately or who is divorced, unless the divorce judgment specified a different division of the $3,050 combined maximum.