529 PLANS

Compare by Features

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.
Enable Savings Plan Alabama
Alabama
None
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.
Alaska ABLE Plan
Alaska
Not applicable. Alaska does not have a personal income tax.
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 InvestEd 529 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, with a four-year carryforward of excess contributions. Contributions to a NON-Arkansas plan 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. Rollover contributions from another state's plan are deductible in the amount of $7,500 per individual and $15,000 per couple. Employers are allowed a $500 deduction per employee for 529 matches into Arkansas plans. 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, with a four-year carryforward of excess contributions. Contributions to a NON-Arkansas plan 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. Rollover contributions from another state's plan are deductible in the amount of $7,500 per individual and $15,000 per couple. Employers are allowed a $500 deduction per employee for 529 matches into Arkansas plans. 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.
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.
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 College Savings Plan
District of Columbia
Contributions to the DC College Savings 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.
ABLE United
Florida
Not applicable. Florida does not have a personal income tax.
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.
Georgia STABLE
Georgia
Contributions to the STABLE Account Plan are not deductible for Georgia state income tax purposes. Earnings from the investment of contributions to a STABLE Account Plan will not be subject to Georgia state income tax, to the extent such earnings are exempt from U.S. federal income taxation under Section 529A.
Path2College 529 Plan
Georgia
Contributions to the Georgia 529 plan of up to $2,000 per beneficiary per year for those filing a single return and $4,000 per year per beneficiary for those filing a joint return are deductible in computing Georgia taxable income. Incoming rollovers from other 529 plans do not qualify as contributions eligible for the state income tax deduction. 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 $6,000 per year by an individual, and up to $12,000 per year by a married couple filing jointly, are deductible in computing Idaho taxable income.
Bright Directions Advisor-Guided 529 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 Advisor-Sold 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 Direct-Sold 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.
College Illinois! 529 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.
Illinois ABLE
Illinois
None
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 $3,239 for 2017 per beneficiary by an individual, and up to $6,478 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. Iowa residents may elect to treat contributions made through the deadline (excluding extensions) for filing an individual Iowa state income tax return (generally April 30) as having been made in the prior year in order to claim the allowable annual deduction on their Iowa state tax return for the prior year.
IAble Plan
Iowa
Iowa individual taxpayers who make a contribution can deduct up to $3,239 for 2017 (adjusted annually for inflation) of their contributions including rollovers from a Non-Iowa 529A plan, in determining their adjusted gross income for Iowa income tax purposes.
IAdvisor 529 Plan
Iowa
Contributions to an Iowa 529 plan of up to $3,239 for 2017 per beneficiary by an individual, and up to $6,478 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. Iowa residents may elect to treat contributions made through the deadline (excluding extensions) for filing an individual Iowa state income tax return (generally April 30) as having been made in the prior year in order to claim the allowable annual deduction on their Iowa state tax return for the prior year.
Kansas ABLE Savings Plan
Kansas
None
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.
STABLE Kentucky
Kentucky
None
LA ABLE
Louisiana
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
A deduction is not available for contributions made in tax years beginning after December 31, 2015. Contributions to Maine AND non-Maine 529 plans through the end of 2015 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
A deduction is not available for contributions made in tax years beginning after December 31, 2015. Contributions to Maine AND non-Maine 529 plans through the end of 2015 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 are deductible in computing Maryland taxable income, with a 10-year carryforward of excess contributions. Account owners and contributors are eligible for the deduction. 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. Account owners and contributors are eligible for the deduction. Rollover contributions are deductible if not previously deducted. Contribution deadline is December 31 postmark.
Attainable Savings Plan
Massachusetts
None
U.Fund College Investing Plan
Massachusetts
Effective January 1, 2017 through the 2021 tax year, contributions to Massachusetts 529 plans of up to $1,000 per year by an individual, and up to $2,000 per year by a married couple filing jointly, are deductible in computing Massachusetts taxable income.
U.Plan
Massachusetts
Effective January 1, 2017 through the 2021 tax year, contributions to Massachusetts 529 plans of up to $1,000 per year by an individual, and up to $2,000 per year by a married couple filing jointly, are deductible in computing Massachusetts taxable income.
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.
MiABLE
Michigan
Contributions to a plan account are deductible, in an amount not to exceed $10,000 for married taxpayers filing jointly ($5,000 for single taxpayers and for married taxpayers filing separate returns), in computing the contributor's taxable income under Michigan law.
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 ABLE Plan
Minnesota
None
Minnesota College Savings Plan
Minnesota
Minnesota taxpayers may claim either a tax deduction or a tax credit depending on their income. A $1,500 tax deduction ($3,000 for a married couple filing jointly) can be claimed against Minnesota income tax. Alternatively, a tax credit equal to 50% of the contributions to accounts, reduced by any withdrawals, may be claimed with a maximum credit amount of up to $500, subject to a phase-out schedule starting at a federal adjusted gross income of $75,000.
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 deductible in computing Mississippi taxable income up to $10,000 for single filers and $20,000 for joint filers. MPACT earnings are exempt from state income tax.
MO ABLE
Missouri
Missouri residents and taxpayers may deduct the amount of their contributions to a MO ABLE Account from their Missouri adjusted gross income. Annual contributions made to the MO ABLE program up to and including eight thousand dollars ($8,000) per participating taxpayer, and up to sixteen thousand dollars ($16,000) for married individuals filing a joint tax return, shall be subtracted in determining Missouri adjusted gross income.
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.
Achieve Montana
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 -- 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.
Enable Savings Plan
Nebraska
Contributions by anyone who files a Nebraska state income tax return are eligible to receive a Nebraska state income tax deduction for their own contributions of up to $10,000 ($5,000 if married, filing separately).
Nebraska Education Savings Trust -- Advisor College Savings Plan
Nebraska
Contributions by an account owner who files a Nebraska state income tax return, including the principal and earnings portions of rollovers from another qualified college savings plan not issued by the State of Nebraska, are deductible in computing the account owner’s Nebraska taxable income for Nebraska income tax purposes in an amount not to exceed $10,000 ($5,000 for married taxpayers filing separate returns) in the aggregate for all contributions to all accounts within the Trust in any taxable year. Contributions by a custodian of an UGMA or UTMA account who is also the parent or guardian of the Beneficiary of an UGMA or UTMA account may claim this deduction. Contribution deadline is December 31 postmark.
Nebraska Education Savings Trust -- Direct College Savings Plan
Nebraska
Contributions by an account owner who files a Nebraska state income tax return, including the principal and earnings portions of rollovers from another qualified college savings plan not issued by the State of Nebraska, are deductible in computing the account owner’s Nebraska taxable income for Nebraska income tax purposes in an amount not to exceed $10,000 ($5,000 for married taxpayers filing separate returns) in the aggregate for all contributions to all accounts within the Trust in any taxable year. Contributions by a custodian of an UGMA or UTMA account who is also the parent or guardian of the Beneficiary of an UGMA or UTMA account may claim this deduction. Contribution deadline is December 31 postmark.
State Farm College Savings Plan
Nebraska
Contributions by an account owner who files a Nebraska state income tax return, including the principal and earnings portions of rollovers from another qualified college savings plan not issued by the State of Nebraska, are deductible in computing the account owner’s Nebraska taxable income for Nebraska income tax purposes in an amount not to exceed $10,000 ($5,000 for married taxpayers filing separate returns) in the aggregate for all contributions to all accounts within the Trust in any taxable year. Contributions by a custodian of an UGMA or UTMA account who is also the parent or guardian of the Beneficiary of an UGMA or UTMA account may claim this deduction. Contribution deadline is December 31 postmark.
TD Ameritrade 529 College Savings Plan
Nebraska
Contributions by an account owner who files a Nebraska state income tax return, including the principal and earnings portions of rollovers from another qualified college savings plan not issued by the State of Nebraska, are deductible in computing the account owner's Nebraska taxable income for Nebraska income tax purposes in an amount not to exceed $10,000 ($5,000 for married taxpayers filing separate returns) in the aggregate for all contributions to all accounts within the Trust in any taxable year. Contributions by a custodian of an UGMA or UTMA account who is also the parent or guardian of the Beneficiary of an UGMA or UTMA account may claim this deduction. Contribution deadline is December 31 postmark.
ABLE Nevada
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.
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 College 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.
Wealthfront 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.
The NC ABLE Program
North Carolina
None
College SAVE (Advisor)
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.
College SAVE (Direct)
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 Advisor 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 30.
CollegeAdvantage Guaranteed 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 30.
Ohio CollegeAdvantage Direct 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 30.
STABLE Account
Ohio
Contributions are deductible for Ohio state income tax purposes, up to $2,000 per year, per STABLE Account contributed to, with unlimited carry forward.
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.
ABLEforAll
Oregon
Contributions to an ABLE account with a beneficiary under the age of 21 are deductible for Oregon income tax purposes up to annual limits. For 2016, the deduction is $4,660 for taxpayers filing jointly and $2,330 for single filers.
MFS 529 Savings Plan
Oregon
Contributions to an Oregon 529 plan of up to $2,330 (for 2017) by an individual, and up to $4,660 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 ABLE Savings Plan
Oregon
Contributions to an ABLE account with a beneficiary under the age of 21 are deductible for Oregon income tax purposes up to annual limits. For 2016, the deduction is $4,660 for taxpayers filing jointly and $2,330 for single filers.
Oregon College Savings Plan
Oregon
Contributions to an Oregon 529 plan of up to $2,330 (for 2017) by an individual, and up to $4,660 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.
PA ABLE
Pennsylvania
None
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 2017) 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 2016) 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.
CollegeBound 529 (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 are deductible in computing Rhode Island taxable income, with an unlimited carry forward of excess contributions. Rollovers from another 529 plan are not deductible. Contribution deadline is December 31.
CollegeBound Saver (Direct-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 are deductible in computing Rhode Island taxable income, with an unlimited carry forward of excess contributions. Rollovers from another 529 plan are not deductible. Contribution deadline is December 31.
RI's ABLE
Rhode Island
None
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.
ABLE TN
Tennessee
None
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 $1,920 in 2017 per beneficiary by an individual, and up to $3,840 in 2017 per beneficiary by a married couple filing jointly, are eligible for a 5% credit against Utah income tax. The maximum credit in 2017 is $96 per beneficiary for single taxpayers and $192 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 December 31 for online processing; December 29 for manual processing.
Vermont ABLE
Vermont
None
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 if the contributors are married and file a joint tax return, are eligible for a 10% Vermont income tax credit (up to $250 per beneficiary per individual taxpayer or $500 per beneficiary for married taxpayers filing jointly). Taxpayers may claim the credit for contributions to a VHEIP account they own or for gift contributions to a VHEIP account owned by someone else. 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.
ABLEnow
Virginia
A Virginia individual income tax deduction of up to $2,000 per account on contributions, with unlimited carryovers to the extent of the contributions.
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.
Invest529
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.
Prepaid529
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 $3,140 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. Incoming rollovers from other states' 529 plans are accepted. Beginning with the 2015 tax year, the portion that is principal or contributions may qualify for reducing Wisconsin taxable income, including carry-forward for subsequent years; the portion attributed to growth is not eligible. Amounts that received an earlier Wisconsin reduction are not eligible. 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. Parents no longer need to claim their child as a dependent in order to claim the deduction; however, the maximum deduction is reduced to $1,570 for a parent who is married and filing separately or who is divorced, unless the divorce judgment specified a different division of the $3,140 combined maximum.
Tomorrow's Scholar 529 Plan
Wisconsin
Contributions to a Wisconsin 529 plan of up to $3,140 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. Incoming rollovers from other states' 529 plans are accepted. Beginning with the 2015 tax year, the portion that is principal or contributions may qualify for reducing Wisconsin taxable income, including carry-forward for subsequent years; the portion attributed to growth is not eligible. Amounts that received an earlier Wisconsin reduction are not eligible. 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. Parents no longer need to claim their child as a dependent in order to claim the deduction; however, the maximum deduction is reduced to $1,570 for a parent who is married and filing separately or who is divorced, unless the divorce judgment specified a different division of the $3,140 combined maximum.
 

Reset email successfully sent.
Please check your inbox.

Close
page loadtime mark

Advertisement


close