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529 Plans
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- Resources
College Savings 101
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Compare 529 Plans By Features
Plan name | State tax treatment of rollovers | |
|---|---|---|
ALABAMA CollegeCounts 529 Fund | 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. | |
Arizona follows federal tax-free treatment. | ||
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. | ||
CALIFORNIA ScholarShare 529 | California follows federal tax-free treatment. | |
Colorado follows federal tax-free treatment except that outbound rollovers are subject to the recapture of prior state tax deductions. | ||
Colorado follows federal tax-free treatment except that outbound rollovers are subject to the recapture of prior state tax deductions. | ||
Colorado follows federal tax-free treatment except that outbound rollovers are subject to the recapture of prior state tax deductions. | ||
CONNECTICUT Connecticut Higher Education Trust (CHET) | Connecticut follows federal tax-free treatment. | |
DELAWARE DE529 Education Savings Plan | Delaware follows federal tax-free treatment. | |
DISTRICT OF COLUMBIA DC College Savings Plan | 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. | |
FLORIDA Florida Investment 529 Plan | Florida does not have a personal income tax. | |
GEORGIA Path2College 529 Plan | Georgia follows federal tax-free treatment except that outbound rollovers are subject to the recapture of prior state tax deductions. | |
Hawaii follows federal tax-free treatment. | ||
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. | ||
Illinois follows federal tax-free treatment except that, beginning in 2007, outbound rollovers are subject to the recapture of prior state tax deductions. | ||
Indiana follows federal tax-free treatment except that outbound rollovers are subject to the recapture of prior state tax credits. | ||
IOWA ISave 529 | Iowa follows federal tax-free treatment except that outbound rollovers are subject to the recapture of prior state tax deductions. | |
Kansas follows federal tax-free treatment. | ||
Kansas follows federal tax-free treatment. | ||
KENTUCKY KY Saves 529 | Kentucky follows federal tax-free treatment. | |
LOUISIANA START Saving Program | Louisiana follows federal tax-free treatment. | |
Maine follows federal tax-free treatment. | ||
Maine follows federal tax-free treatment. | ||
MARYLAND Maryland College Investment Plan | Maryland follows federal tax-free treatment. | |
MASSACHUSETTS U.Fund College Investing Plan | Massachusetts follows federal tax-free treatment for state income tax purposes other than state tax deduction recapture. | |
Michigan follows federal tax-free treatment. | ||
MINNESOTA Minnesota College Savings Plan | Minnesota follows federal tax-free treatment. | |
Mississippi follows federal tax-free treatment. | ||
Missouri follows federal tax-free treatment for rollovers. | ||
MONTANA Achieve 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. | |
Nebraska follows federal tax-free treatment except that outbound rollovers are subject to the recapture of prior state tax deductions. | ||
Nebraska follows federal tax-free treatment except that outbound rollovers are subject to the recapture of prior state tax deductions. | ||
NEW JERSEY NJBEST 529 College Savings Plan | New Jersey follows federal tax-free treatment. | |
NEW MEXICO The Education Plan | New Mexico follows federal tax-free treatment except that outbound rollovers are subject to the recapture of prior state tax deductions. | |
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. | ||
NORTH CAROLINA NC 529 Plan | North Carolina follows federal tax-free treatment. | |
NORTH DAKOTA College SAVE (Direct) | North Dakota follows federal tax-free treatment. | |
Ohio follows federal tax-free treatment except that outbound rollovers appear subject to the recapture of prior state tax deductions. | ||
OKLAHOMA Oklahoma 529 | 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. | |
OREGON Embark | Oregon follows federal tax-free treatment. | |
PENNSYLVANIA Pennsylvania 529 Investment Plan | Pennsylvania follows federal tax-free treatment. | |
RHODE ISLAND CollegeBound Saver (Direct-sold) | 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. | |
SOUTH CAROLINA Future Scholar 529 College Savings Plan (Direct-sold) | South Carolina follows federal tax-free treatment. | |
UTAH my529 | Utah follows federal tax-free treatment except that outbound rollovers are subject to the recapture of prior state tax deductions or tax credits. | |
VERMONT VT 529 | Vermont follows federal tax-free treatment. | |
VIRGINIA Invest529 | Virginia follows federal tax-free treatment except that outbound rollovers are subject to the recapture of prior state tax deductions. | |
WEST VIRGINIA SMART529 Select | West Virginia follows federal tax-free treatment. | |
WEST VIRGINIA SMART529 WV Direct College Savings Plan | West Virginia follows federal tax-free treatment. | |
WISCONSIN Edvest 529 | Wisconsin follows federal tax-free treatment. |
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