529 PLANS

Compare by Features

Plan State tax treatment of rollovers:
CollegeCounts 529 Fund
Alabama
Inbound rollovers are not subject to Alabama tax. The full amount rolled over can be deducted subject to the $5,000 or $10,000 annual maximum. Outbound rollovers are treated as nonqualified withdrawals.
CollegeCounts 529 Fund Advisor Plan
Alabama
Inbound rollovers are not subject to Alabama tax. The full amount rolled over can be deducted subject to the $5,000 or $10,000 annual maximum. Outbound rollovers are treated as nonqualified withdrawals.
Enable Savings Plan Alabama
Alabama
The account owner will not be required to include any amount in computing Alabama taxable income as a result of a transfer of amounts from an account owner to the account of a different qualifying account owner, provided that in each case the new account owner is an eligible individual and a member of the family of the replaced account owner and the transfers occur either directly or by deposit to the new account in Enable Alabama (or other ABLE Program sponsored or participated in by the State of Alabama) within 60 days of the withdrawal from the prior account.
Prepaid Affordable College Tuition (PACT) Program
Alabama
Inbound rollovers are not subject to Alabama tax. The full amount rolled over can be deducted subject to the $5,000 or $10,000 annual maximum. Outbound rollovers are treated as nonqualified withdrawals.
Alaska ABLE Plan
Alaska
Not applicable. Alaska does not have a personal income tax.
Arizona Family College Savings Program
Arizona
Arizona follows federal tax-free treatment.
Fidelity Arizona College Savings Plan
Arizona
Arizona follows federal tax-free treatment.
Ivy InvestEd 529 Plan
Arizona
Arizona follows federal tax-free treatment.
GIFT College Investing Plan
Arkansas
Arkansas follows federal tax-free treatment for rollovers except that outbound rollovers are subject to the recapture of prior state tax deductions. Inbound rollover contributions from another state's plan are deductible in the amount of $7,500 per individual and $15,000 per couple.
iShares 529 Plan
Arkansas
Arkansas follows federal tax-free treatment for rollovers except that outbound rollovers are subject to the recapture of prior state tax deductions. Rollover contributions from another state's plan are deductible in the amount of $7,500 per individual and $15,000 per couple.
ScholarShare 529
California
California follows federal tax-free treatment.
Colorado ABLE
Colorado
Colorado follows federal tax-free treatment of rollovers, though tax-free rollovers are restricted to once per 12-month period.
Direct Portfolio College Savings Plan
Colorado
Colorado follows federal tax-free treatment except that outbound rollovers are subject to the recapture of prior state tax deductions.
Scholars Choice College Savings Program
Colorado
Colorado follows federal tax-free treatment except that outbound rollovers are subject to the recapture of prior state tax deductions.
Smart Choice College Savings Plan
Colorado
Colorado follows federal tax-free treatment except that outbound rollovers are subject to the recapture of prior state tax deductions.
Stable Value Plus College Savings Program
Colorado
Colorado follows federal tax-free treatment except that outbound rollovers are subject to the recapture of prior state tax deductions.
Connecticut Higher Education Trust (CHET)
Connecticut
Connecticut follows federal tax-free treatment.
Connecticut Higher Education Trust (CHET) -- Advisor Plan
Connecticut
Connecticut follows federal tax-free treatment.
Delaware College Investment Plan
Delaware
Delaware follows federal tax-free treatment.
DC 529 College Savings Program (Advisor-sold)
District of Columbia
District of Columbia follows federal tax-free treatment except that outbound rollovers within two years of establishing the account are subject to the recapture of prior D.C. tax deductions.
DC ABLE
District of Columbia
The account owner will not be required to include any amount in computing D.C. taxable income as a result of a transfer of amounts from an account owner to the account of a different qualifying account owner, provided that in each case the new account owner is an eligible individual and a member of the family of the replaced account owner and the transfers occur either directly or by deposit to the new account in DC ABLE within 60 days of the withdrawal from the prior account.
DC College Savings Plan
District of Columbia
District of Columbia follows federal tax-free treatment except that outbound rollovers within two years of establishing the account are subject to the recapture of prior D.C. tax deductions.
ABLE United
Florida
Not applicable. Florida does not have a personal income tax.
Florida 529 Savings Plan
Florida
Florida does not have a personal income tax.
Florida Prepaid College Plan
Florida
Florida does not have a personal income tax. Note: program materials indicate that this plan does not accept rollovers from another 529 plan.
Georgia STABLE
Georgia
There is no Georgia state income tax rollovers, or program-to-program transfers, to the extent such transactions are exempt from U.S. federal income taxation under Section 529A.
Path2College 529 Plan
Georgia
Georgia follows federal tax-free treatment except that outbound rollovers are subject to the recapture of prior state tax deductions.
Hawaii's College Savings Program
Hawaii
Hawaii follows federal tax-free treatment.
Idaho College Savings Program (IDeal)
Idaho
Outbound rollovers by Idaho taxpayers must be included in Idaho taxable income to the extent of contributions made during the 12 months prior to the rollover, effective January 1, 2008.
Bright Directions Advisor-Guided 529 College Savings Program
Illinois
Illinois follows federal tax-free treatment except that, beginning in 2007, outbound rollovers are subject to the recapture of prior state tax deductions.
Bright Start Advisor-Sold College Savings Program
Illinois
Illinois follows federal tax-free treatment except that, beginning in 2007, outbound rollovers are subject to the recapture of prior state tax deductions.
Bright Start Direct-Sold College Savings Program
Illinois
Illinois follows federal tax-free treatment except that, beginning in 2007, outbound rollovers are subject to the recapture of prior state tax deductions.
College Illinois! 529 Prepaid Tuition Program
Illinois
Illinois follows federal tax-free treatment except that outbound rollovers are subject to the recapture of prior state tax deductions.
Illinois ABLE
Illinois
Illinois follows federal tax-free treatment of rollovers, though tax-free rollovers are restricted to once per 12-month period.
CollegeChoice 529 Direct Savings Plan
Indiana
Indiana follows federal tax-free treatment except that outbound rollovers are subject to the recapture of prior state tax credits.
CollegeChoice Advisor 529 Savings Plan
Indiana
Indiana follows federal tax-free treatment except that outbound rollovers are subject to the recapture of prior state tax credits.
CollegeChoice CD 529 Savings Plan
Indiana
Indiana follows federal tax-free treatment except that outbound rollovers are subject to the recapture of prior state tax credits.
INvestABLE Indiana
Indiana
Indiana follows federal tax-free treatment of rollovers, though tax-free rollovers are restricted to once per 12-month period.
College Savings Iowa
Iowa
Iowa follows federal tax-free treatment except that outbound rollovers are subject to the recapture of prior state tax deductions.
IAble Plan
Iowa
Iowa follows federal tax-free treatment of rollovers, though tax-free rollovers are restricted to once per 12-month period.
IAdvisor 529 Plan
Iowa
Iowa follows federal tax-free treatment except that outbound rollovers are subject to the recapture of prior state tax deductions.
Kansas ABLE Savings Plan
Kansas
Kansas follows federal tax-free treatment of rollovers, though tax-free rollovers are restricted to once per 12-month period.
Learning Quest 529 Education Savings Program (Direct-sold)
Kansas
Kansas follows federal tax-free treatment.
Learning Quest Advisor
Kansas
Kansas follows federal tax-free treatment.
Schwab 529 College Savings Plan
Kansas
Kansas follows federal tax-free treatment.
Kentucky Education Savings Plan Trust
Kentucky
Kentucky follows federal tax-free treatment.
Kentucky's Affordable Prepaid Tuition (KAPT)
Kentucky
Kentucky follows federal tax-free treatment.
STABLE Kentucky
Kentucky
Kentucky follows federal tax-free treatment, though tax-free rollovers are restricted to once per 12-month period.
LA ABLE
Louisiana
Louisiana follows federal tax-free treatment, though tax-free rollovers are restricted to once per 12-month period.
START Saving Program
Louisiana
Louisiana follows federal tax-free treatment.
NextGen College Investing Plan -- Client Direct Series
Maine
Maine follows federal tax-free treatment.
NextGen College Investing Plan -- Client Select Series
Maine
Maine follows federal tax-free treatment.
College Savings Plans of Maryland -- College Investment Plan
Maryland
Maryland follows federal tax-free treatment.
College Savings Plans of Maryland -- Prepaid College Trust
Maryland
Maryland follows federal tax-free treatment.
Attainable Savings Plan
Massachusetts
Massachusetts follows federal tax-free treatment.
U.Fund College Investing Plan
Massachusetts
Massachusetts follows federal tax-free treatment.
U.Plan
Massachusetts
Not applicable. Because U.Plan is not a 529 plan, rollovers into U.Plan are not eligible for federal or state tax-free treatment.
MI 529 Advisor Plan
Michigan
Michigan follows federal tax-free treatment.
MiABLE
Michigan
Michigan follows federal tax-free treatment.
Michigan Education Savings Program
Michigan
Michigan follows federal tax-free treatment.
Michigan Education Trust
Michigan
Michigan follows federal tax-free treatment.
Minnesota ABLE Plan
Minnesota
Minnesota follows federal tax-free treatment of rollovers, though tax-free rollovers are restricted to once per 12-month period.
Minnesota College Savings Plan
Minnesota
Minnesota follows federal tax-free treatment.
Mississippi Affordable College Savings (MACS) Program
Mississippi
Mississippi follows federal tax-free treatment.
Mississippi Prepaid Affordable College Tuition (MPACT) Program
Mississippi
Mississippi follows federal tax-free treatment.
MO ABLE
Missouri
Missouri follows federal tax-free treatment of rollovers, though tax-free rollovers are restricted to once per 12-month period.
MOST - Missouri's 529 College Savings Plan (Direct-sold)
Missouri
Missouri follows federal tax-free treatment for rollovers.
Achieve Montana
Montana
Montana follows tax-free treatment for rollovers into a Montana 529 plan. Montana tax treatment of rollovers out of a Montana 529 plan is unclear, as Montana law may require that the rollover be treated as a nonqualified withdrawal.
Montana Family Education Savings Program -- Bank Plan
Montana
Montana follows tax-free treatment for rollovers into a Montana 529 plan. Montana tax treatment of rollovers out of a Montana 529 plan is unclear, as Montana law may require that the rollover be treated as a nonqualified withdrawal.
Enable Savings Plan
Nebraska
Nebraska follows federal tax-free treatment, though tax-free rollovers are restricted to once per 12-month period.
Nebraska Education Savings Trust -- Advisor College Savings Plan
Nebraska
Nebraska follows federal tax-free treatment except that outbound rollovers are subject to the recapture of prior state tax deductions.
Nebraska Education Savings Trust -- Direct College Savings Plan
Nebraska
Nebraska follows federal tax-free treatment except that outbound rollovers are subject to the recapture of prior state tax deductions.
State Farm College Savings Plan
Nebraska
Nebraska follows federal tax-free treatment except that outbound rollovers are subject to the recapture of prior state tax deductions.
TD Ameritrade 529 College Savings Plan
Nebraska
Nebraska follows federal tax-free treatment except that outbound rollovers are subject to the recapture of prior state tax deductions.
ABLE Nevada
Nevada
Not applicable. Nevada does not have a personal income tax.
Franklin Templeton 529 College Savings Plan
New Jersey
New Jersey follows federal tax-free treatment.
NJBEST 529 College Savings Plan
New Jersey
New Jersey follows federal tax-free treatment.
Scholar's Edge
New Mexico
New Mexico follows federal tax-free treatment except that outbound rollovers are subject to the recapture of prior state tax deductions.
The Education Plan's College Savings Program
New Mexico
New Mexico follows federal tax-free treatment except that outbound rollovers are subject to the recapture of prior state tax deductions.
New York's 529 Advisor-Guided College Savings Plan
New York
New York follows tax-free treatment for rollovers except that, according to a New York State Dept. of Taxation and Finance interpretation, a rollover out of a New York 529 plan is treated as a nonqualified withdrawal. A direct trustee-to-trustee rollover between two New York 529 accounts is not treated as a nonqualified withdrawal for this purpose.
New York's 529 College Savings Program -- Direct Plan
New York
New York follows tax-free treatment for rollovers except that, according to a New York State Dept. of Taxation and Finance interpretation, a rollover out of a New York 529 plan is treated as a nonqualified withdrawal. A direct trustee-to-trustee rollover between two New York 529 accounts is not treated as a nonqualified withdrawal for this purpose.
NY ABLE
New York
New York follows federal tax-free treatment of rollovers, though tax-free rollovers are restricted to once per 12-month period.
National College Savings Program
North Carolina
North Carolina follows federal tax-free treatment.
The NC ABLE Program
North Carolina
North Carolina follows federal tax-free treatment, though tax-free rollovers are restricted to once per 12-month period.
College SAVE (Advisor)
North Dakota
North Dakota follows federal tax-free treatment.
College SAVE (Direct)
North Dakota
North Dakota follows federal tax-free treatment.
BlackRock CollegeAdvantage Advisor 529 Savings Plan
Ohio
Ohio follows federal tax-free treatment except that outbound rollovers appear subject to the recapture of prior state tax deductions.
CollegeAdvantage Guaranteed 529 Savings Plan
Ohio
Ohio follows federal tax-free treatment except that outbound rollovers appear subject to the recapture of prior state tax deductions.
Ohio CollegeAdvantage Direct 529 Savings Plan
Ohio
Ohio follows federal tax-free treatment except that outbound rollovers appear subject to the recapture of prior state tax deductions.
STABLE Account
Ohio
Ohio follows federal tax-free treatment, though tax-free rollovers are restricted to once per 12-month period.
Oklahoma College Savings Plan
Oklahoma
Oklahoma follows federal tax-free treatment except that outbound rollovers made within 12 months of the date of contribution are subject to the recapture of prior state tax deductions.
Oklahoma Dream 529 Plan
Oklahoma
Oklahoma follows federal tax-free treatment except that outbound rollovers made within 12 months of the date of contribution are subject to the recapture of prior state tax deductions.
ABLEforAll
Oregon
No portion of a rollover or a program-to-program transfer may be included in the gross income of the beneficiary for purposes of federal and Oregon state income taxes, or is subject to the additional 10% federal tax imposed on the earnings portion of certain non-qualified withdrawals.
MFS 529 Savings Plan
Oregon
Oregon follows federal tax-free treatment.
Oregon ABLE Savings Plan
Oregon
No portion of a rollover or a program-to-program transfer may be included in the gross income of the beneficiary for purposes of federal and Oregon state income taxes, or is subject to the additional 10% federal tax imposed on the earnings portion of certain non-qualified withdrawals.
Oregon College Savings Plan
Oregon
Oregon follows federal tax-free treatment.
PA ABLE
Pennsylvania
When withdrawn, earnings are exempt from Pennsylvania income tax if they are used for rollovers into another state's ABLE plan or transfers to another PA ABLE account.
Pennsylvania 529 Guaranteed Savings Plan
Pennsylvania
Pennsylvania follows federal tax-free treatment.
Pennsylvania 529 Investment Plan
Pennsylvania
Pennsylvania follows federal tax-free treatment.
CollegeBound 529 (Advisor-sold)
Rhode Island
Rhode Island follows federal tax-free treatment except that, in the two taxable years following the year of deduction, outbound rollovers are subject to the recapture of prior state tax deductions.
CollegeBound Saver (Direct-sold)
Rhode Island
Rhode Island follows federal tax-free treatment except that, in the two taxable years following the year of deduction, outbound rollovers are subject to the recapture of prior state tax deductions.
RI's ABLE
Rhode Island
Rhode Island follows federal tax-free treatment, though tax-free rollovers are restricted to once per 12-month period
Future Scholar 529 College Savings Plan (Advisor-sold)
South Carolina
South Carolina follows federal tax-free treatment.
Future Scholar 529 College Savings Plan (Direct-sold)
South Carolina
South Carolina follows federal tax-free treatment.
South Carolina Tuition Prepayment Program
South Carolina
South Carolina follows federal tax-free treatment.
ABLE TN
Tennessee
TN follows federal tax-free treatment, though tax-free rollovers are restricted to once per 12-month period
Utah Educational Savings Plan (UESP)
Utah
Utah follows federal tax-free treatment except that outbound rollovers are subject to the recapture of prior state tax deductions or tax credits.
Vermont ABLE
Vermont
Vermont follows federal tax-free treatment.
Vermont Higher Education Investment Plan
Vermont
Vermont follows federal tax-free treatment.
ABLEnow
Virginia
No portion of a rollover may be included in the gross income of the account owner or is subject to the additional 10% federal tax imposed on the earnings portion of certain non-qualified withdrawals.
CollegeAmerica
Virginia
Virginia follows federal tax-free treatment except that outbound rollovers are subject to the recapture of prior state tax deductions.
Invest529
Virginia
Virginia follows federal tax-free treatment except that outbound rollovers are subject to the recapture of prior state tax deductions.
Prepaid529
Virginia
Virginia follows federal tax-free treatment except that outbound rollovers are subject to the recapture of prior state tax deductions.
SMART529 Prepaid Tuition Plan
West Virginia
West Virginia follows federal tax-free treatment.
SMART529 Select
West Virginia
West Virginia follows federal tax-free treatment.
SMART529 WV Direct College Savings Plan
West Virginia
West Virginia follows federal tax-free treatment.
The Hartford SMART529
West Virginia
West Virginia follows federal tax-free treatment.
Edvest
Wisconsin
Wisconsin follows federal tax-free treatment.
Tomorrow's Scholar 529 Plan
Wisconsin
Wisconsin follows federal tax-free treatment.
 

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