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Plan State tax deduction or credit for contributions:
CollegeCounts 529 Fund
Alabama
Beginning in 2008, contributions to an Alabama 529 plan of up to $5,000 per year are deductible in computing Alabama taxable income.
Higher Education 529 Fund (Adviser-sold)
Alabama
Beginning in 2008, contributions to an Alabama 529 plan of up to $5,000 per year are deductible in computing Alabama taxable income.
Prepaid Affordable College Tuition (PACT) Program
Alabama
Beginning in 2008, contributions to an Alabama 529 plan of up to $5,000 per year 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 - CollegeSure® 529 Plan
Arizona
In 2008 through 2012, contributions to Arizona and non-Arizona 529 plans of up to $750 per year for an individual taxpayer, and $1,500 per year for a married couple filing jointly, are deductible in computing Arizona taxable income.
Fidelity Arizona College Savings Plan
Arizona
In 2008 through 2012, contributions to Arizona and non-Arizona 529 plans of up to $750 per year for an individual taxpayer, and $1,500 per year for a married couple filing jointly, are deductible in computing Arizona taxable income.
InvestEd Plan
Arizona
In 2008 through 2012, contributions to Arizona and non-Arizona 529 plans of up to $750 per year for an individual taxpayer, and $1,500 per year for a married couple filing jointly, are deductible in computing Arizona taxable income.
GIFT College Investing Plan
Arkansas
Contributions to the Arkansas 529 plan of up to $5,000 ($10,000 for married taxpayers filing jointly) per year 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 the Arkansas 529 plan of up to $5,000 ($10,000 for married taxpayers filing jointly) per year are deductible in computing Arkansas taxable income. Contribution deadline is December 31. For 2007, contributions made by check must be received on or before January 7, 2008.
ScholarShare Advisor College Savings Plan
California
None
The ScholarShare College Savings Plan
California
None
Direct Portfolio College Savings Plan
Colorado
Contributions to any of Colorado's 529 plans, to the extent of the contributor's federal taxable income, are deductible in computing Colorado taxable income. Rollover contributions are not eligible for the deduction.
Prepaid Tuition Fund
Colorado
Contributions to any of Colorado's 529 plans, to the extent of the contributor's federal 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 any of Colorado's 529 plans, to the extent of the contributor's federal 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 any of Colorado's 529 plans, to the extent of the contributor's federal 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 any of Colorado's 529 plans, to the extent of the contributor's federal 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 the Connecticut 529 plan of up to $5,000 per year for an individual taxpayer, and $10,000 per year for 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 (Adviser-sold)
District of Columbia
Contributions to the District of Columbia 529 plan of up to $4,000 per contributor per year 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 contributor per year 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 College Investment 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 Georgia's 529 plan of up to $2,000 per beneficiary per year are deductible in computing Georgia taxable income. A married couple filing jointly is limited to $2,000 per beneficiary, not $4,000. Rollover contributions are not deductible. 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 contributor per year are deductible in computing Idaho taxable income. Contribution deadline is December 31.
Bright Directions College Savings Program
Illinois
Contributions to either an Illinois 529 savings plan or the Illinois prepaid tuition program of up to $10,000 per year for an individual taxpayer, and $20,000 per year for married taxpayers 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 either an Illinois 529 savings plan or the Illinois prepaid tuition program of up to $10,000 per year for an individual taxpayer, and $20,000 per year for married taxpayers 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 either an Illinois 529 savings plan or the Illinois prepaid tuition program of up to $10,000 per year for an individual taxpayer, and $20,000 per year for married taxpayers 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! 529 Prepaid Tuition Program
Illinois
Contributions to either an Illinois 529 savings plan or the Illinois prepaid tuition program of up to $10,000 per year for an individual taxpayer, and $20,000 per year for married taxpayers 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, including rollover contributions, to the 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, including rollover contributions, to the 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 any of Iowa's 529 plans of up to $2,811 per beneficiary are deductible in computing 2010 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.
Iowa Advisor 529 Plan
Iowa
Contributions to any of Iowa's 529 plans of up to $2,811 per beneficiary are deductible in computing 2010 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 any Kansas or non-Kansas state-sponsored 529 plan of up to $3,000 per beneficiary per year for an individual taxpayer, and $6,000 per beneficiary per year for 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 any Kansas or non-Kansas state-sponsored 529 plan of up to $3,000 per beneficiary per year for an individual taxpayer, and $6,000 per beneficiary per year for 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 any Kansas or non-Kansas state-sponsored 529 plan of up to $3,000 per beneficiary per year for an individual taxpayer, and $6,000 per beneficiary per year for 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 Lousiana 529 plan of up to $2,400 per account per year for an individual taxpayer, and $4,800 per beneficiary per year for married taxpayers 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 ($9,600 married file jointly) 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 any Maine or non-Maine 529 plan of up to $250 per beneficiary 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 any Maine or non-Maine 529 plan of up to $250 per beneficiary 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 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 either of the two Michigan 529 savings plans up to $5,000 per year for an individual taxpayer, and $10,000 per year for married taxpayers filing a joint return, 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 either of the two Michigan 529 savings plans up to $5,000 per year for an individual taxpayer, and $10,000 per year for married taxpayers filing a joint return, 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 MACS 529 savings plan of up to $10,000 per year for an individual taxpayer, and $20,000 per year for married taxpayers filing jointly, are deductible in computing Mississipp taxable income. Contribution deadline is April 15 of the following year.
Mississippi Affordable College Savings (MACS) Program
Mississippi
Contributions to a Mississippi MACS 529 savings plan of up to $10,000 per year for an individual taxpayer, and $20,000 per year for married taxpayers filing jointly, are deductible in computing Mississipp 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 any Missouri or non-Missouri 529 plan of up to $8,000 per year ($16,000 per year for 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 any Missouri or non-Missouri 529 plan of up to $8,000 per year ($16,000 per year for 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 - CollegeSure® 529 Plan
Montana
Contributions to any of Montana's 529 plans of up to $3,000 per year for an individual taxpayer, and $6,000 per year for married taxpayers 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 postmark.
Pacific Life Funds 529 College Savings Plan (Adviser-sold) MT
Montana
Contributions to any of Montana's 529 plans of up to $3,000 per year for an individual taxpayer, and $6,000 per year for married taxpayers 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.
Pacific Life Funds 529 College Savings Plan (Direct-sold) MT
Montana
Contributions to any of Montana's 529 plans of up to $3,000 per year for an individual taxpayer, and $6,000 per year for married taxpayers 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.
AIM College Savings Plan
Nebraska
Contributions to any of Nebraska's 529 plans of up to $5,000 per year for single taxpayers and married taxpayers filing jointly, and $2,500 per year for married taxpayers filing separately, are deductible in computing Nebraska taxable income. Only contributions made by the account owner are deductible. Contribution deadline is December 31 postmark.
College Savings Plan of Nebraska (Adviser-sold)
Nebraska
Contributions to any of Nebraska's 529 plans of up to $5,000 per year for single taxpayers and married taxpayers filing jointly, and $2,500 per year for married taxpayers filing separately, are deductible in computing Nebraska taxable income. Only contributions made by the account owner are deductible. Contribution deadline is December 31 postmark.
College Savings Plan of Nebraska (Direct-sold)
Nebraska
Contributions to any of Nebraska's 529 plans of up to $5,000 per year for single taxpayers and married taxpayers filing jointly, and $2,500 per year for married taxpayers filing separately, are deductible in computing Nebraska taxable income. Only contributions made by the account owner are deductible. Contribution deadline is December 31 postmark.
State Farm College Savings Plan
Nebraska
Contributions to any of Nebraska's 529 plans of up to $5,000 per year for single taxpayers and married taxpayers filing jointly, and $2,500 per year for married taxpayers filing separately, are deductible in computing Nebraska taxable income. Only contributions made by the account owner are deductible. Contribution deadline is December 31 postmark.
TD Ameritrade 529 College Savings Plan
Nebraska
Contributions to any of Nebraska's 529 plans of up to $5,000 per year for single taxpayers and married taxpayers filing jointly, and $2,500 per year for married taxpayers filing separately, are deductible in computing Nebraska taxable income. Only contributions made by the account owner are deductible. Contribution deadline is December 31 postmark.
Columbia 529 Plan
Nevada
Not applicable. Nevada does not have a personal income tax.
Nevada Prepaid Tuition Program
Nevada
Not applicable. Nevada does not have a personal income tax.
The Upromise College Fund
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 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 any of New Mexico's 529 plans are fully deductible in computing New Mexico taxable income.
The Education Plan's College Savings Program
New Mexico
Contributions to any of New Mexico's 529 plans are fully deductible in computing New Mexico taxable income.
New York's 529 College Savings Program - Advisor Plan
New York
Contributions to any of New York's 529 plans of up to $5,000 per year for an individual taxpayer, and $10,000 per year for married taxpayers 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 any of New York's 529 plans of up to $5,000 per year for an individual taxpayer, and $10,000 per year for married taxpayers 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
Contributions to the North Carolina 529 plan, including rollover contributions, of up to $2,500 per year for an individual taxpayer, and $5,000 per year for married taxpayers filing a joint return, are deductible in computing North Carolina taxable income. Beginning in 2012, income limitations are imposed.
College SAVE
North Dakota
Contributions to the North Dakota 529 plan of up to $5,000 per year for an individual taxpayer, and $10,000 for a married couple filing jointly, are deductible in computing North Dakota taxable income. Contribution deadline is December 31
BlackRock CollegeAdvantage 529 Plan
Ohio
Contributions to any of Ohio's 529 plans of up to $2,000 per beneficiary per year 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 to any of Ohio's 529 plans of up to $2,000 per beneficiary per year 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 to any of Ohio's 529 plans of up to $2,000 per beneficiary per year are deductible in computing Ohio taxable income, with an unlimited carryforward of excess contributions. Contribution deadline is December 31.
Putnam CollegeAdvantage
Ohio
Contributions to any of Ohio's 529 plans of up to $2,000 per beneficiary per year 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 Oklahoma's 529 plans 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.
Oklahoma Dream 529 Plan
Oklahoma
Contributions to Oklahoma's 529 plans 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
For 2009, contributions to any of Oregon's 529 plans of up to $4,170 for married taxpayers filing jointly, and $2,085 for all other taxpayers, 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.
OppenheimerFunds 529 Plan
Oregon
For 2009, contributions to any of Oregon's 529 plans of up to $4,170 for married taxpayers filing jointly, and $2,085 for all other taxpayers, 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
For 2009, contributions to any of Oregon's 529 plans of up to $4,170 for married taxpayers filing jointly, and $2,085 for all other taxpayers, 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.
Independent 529 Plan
Other
Not applicable
Pennsylvania 529 Guaranteed Savings Plan
Pennsylvania
Contributions to any Pennsylvania or non-Pennsylvania 529 plan of up to $13,000 per beneficiary in 2009 are deductible in computing Pennsylvania taxable income. Spouses filing jointly must each have at least $13,000 in income to claim the maximum $26,000 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 any Pennsylvania or non-Pennsylvania 529 plan of up to $13,000 per beneficiary in 2009 are deductible in computing Pennsylvania taxable income. Spouses filing jointly must each have at least $13,000 in income to claim the maximum $26,000 per-beneficiary deduction. Rollovers from another 529 plan or from qualified U.S. savings bonds are not eligible for the deduction.
CollegeBoundfund (Adviser-sold)
Rhode Island
Contributions to the Rhode Island 529 plan of up to $500 per year for an individual taxpayer, and $1,000 per year for married taxpayers filing jointly, 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 R)
Rhode Island
Contributions to the Rhode Island 529 plan of up to $500 per year for an individual taxpayer, and $1,000 per year for married taxpayers filing jointly, 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 (Adviser-sold)
South Carolina
Contributions to any of South Carolina's 529 plans 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 to any of South Carolina's 529 plans 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 to any of South Carolina's 529 plans are fully deductible in computing South Carolina taxable income.
CollegeAccess 529 (Adviser-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.
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) Trust
Utah
In 2009, a 5-percent tax credit on up to $1,710 per beneficiary in contributions by a single taxpayer, and on up to $3,420 per beneficiary in contributions by married taxpayers filing jointly, may be claimed against Utah income tax. The maximum credit is $85.50 per beneficiary for single taxpayers and $171 per beneficiary for joint filers. The credit limits are adjusted each year for inflation. 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
A 10% tax credit on up to $2,500 in contributions per beneficiary to the Vermont 529 plan may be claimed each year against Vermont income tax (maximum $250 credit per beneficiary per year). 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
Beginning in 2009, contributions to any of Virginia's 529 plans 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 taxapayers 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
Beginning in 2009, contributions to any of Virginia's 529 plans 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 taxapayers 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.
Virginia Education Savings Trust (VEST)
Virginia
Beginning in 2009, contributions to any of Virginia's 529 plans 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 taxapayers 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.
Virginia Prepaid Education Program (VPEP)
Virginia
Beginning in 2009, contributions to any of Virginia's 529 plans 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 taxapayers 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 any of West Virginia's 529 plans are fully deductible in computing West Virginia taxable income.
SMART529 Select
West Virginia
Contributions to any of West Virginia's 529 plans are fully deductible in computing West Virginia taxable income.
SMART529 WV Direct College Savings Plan
West Virginia
Contributions to any of West Virginia's 529 plans are fully deductible in computing West Virginia taxable income.
The Hartford SMART529
West Virginia
Contributions to any of West Virginia's 529 plans are fully deductible in computing West Virginia taxable income.
EdVest (Adviser-sold)
Wisconsin
Contributions to any of Wisconsin's 529 plans of up to $3,000 per beneficiary per tax return are deductible in computing Wisconsin taxable income. Only contributions to an account naming the contributor or the contributor's child, grandchild, great-grandchild, nephew, or niece as beneficiary are eligible for the deduction. Contribution deadline is December 31. 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 $1,500 for a parent who is married and filing separately or who is divorced, unless the divorce judgment specified a different division of the $3,000 combined maximum.
EdVest (Direct-sold)
Wisconsin
Contributions to any of Wisconsin's 529 plans of up to $3,000 per beneficiary per tax return are deductible in computing Wisconsin taxable income. Only contributions to an account naming the contributor or the contributor's child, grandchild, great-grandchild, nephew, or niece as beneficiary are eligible for the deduction. Contribution deadline is December 31. 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 $1,500 for a parent who is married and filing separately or who is divorced, unless the divorce judgment specified a different division of the $3,000 combined maximum.
tomorrow's scholar
Wisconsin
Contributions to any of Wisconsin's 529 plans of up to $3,000 per beneficiary per tax return are deductible in computing Wisconsin taxable income. Only contributions to an account naming the contributor or the contributor's child, grandchild, great-grandchild, nephew, or niece as beneficiary are eligible for the deduction. Contribution deadline is December 31. 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 $1,500 for a parent who is married and filing separately or who is divorced, unless the divorce judgment specified a different division of the $3,000 combined maximum.
Direct Portfolio College Savings Plan WY
Wyoming
Not applicable. Wyoming does not have a personal income tax.
Stable Value Plus College Savings Plan
Wyoming
Not applicable. Wyoming does not have a personal income tax.