State tax deduction or credit for contributions
| Plan | State tax deduction or credit for contributions: | |
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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. | Enroll Now |
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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. | Plan Details |
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Enable Savings Plan Alabama Alabama |
None | Plan Details |
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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. | Plan Details |
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Alaska 529 Alaska |
Not applicable. Alaska does not have a personal income tax. | Enroll Now |
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Alaska ABLE Plan Alaska |
Not applicable. Alaska does not have a personal income tax. | Plan Details |
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John Hancock Freedom 529 Alaska |
Not applicable. Alaska does not have a personal income tax. | Plan Details |
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T. Rowe Price College Savings Plan Alaska |
Not applicable. Alaska does not have a personal income tax. | Enroll Now |
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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. | Enroll Now |
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AZ ABLE Arizona |
Contributions to the STABLE Account Plan are not deductible for Arizona state income tax purposes. Earnings from the investment of contributions to a STABLE Account Plan will not be subject to Arizona state income tax, to the extent such earnings are exempt from U.S. federal income taxation under Section 529A. | Plan Details |
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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. | Enroll Now |
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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. | Plan Details |
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AR ABLE Arkansas |
None | Plan Details |
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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. | Plan Details |
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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. | Plan Details |
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CalABLE California |
None | Plan Details |
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ScholarShare 529 California |
None | Plan Details |
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Colorado ABLE Colorado |
None | Plan Details |
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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. The Working Families College Savings Act offers a Colorado tax credit for employers who make contributions to CollegeInvest savings plans owned by their employees. The available tax credit is 20% of the amount contributed to a CollegeInvest 529 account, up to $2,500 per employee. |
Enroll Now |
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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. The Working Families College Savings Act offers a Colorado tax credit for employers who make contributions to CollegeInvest savings plans owned by their employees. The available tax credit is 20% of the amount contributed to a CollegeInvest 529 account, up to $2,500 per employee. |
Plan Details |
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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. The Working Families College Savings Act offers a Colorado tax credit for employers who make contributions to CollegeInvest savings plans owned by their employees. The available tax credit is 20% of the amount contributed to a CollegeInvest 529 account, up to $2,500 per employee. |
Plan Details |
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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. The Working Families College Savings Act offers a Colorado tax credit for employers who make contributions to CollegeInvest savings plans owned by their employees. The available tax credit is 20% of the amount contributed to a CollegeInvest 529 account, up to $2,500 per employee. |
Plan Details |
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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. | Plan Details |
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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. | Plan Details |
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Delaware College Investment Plan Delaware |
None. | Enroll Now |
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DEPENDABLE Delaware |
None | Plan Details |
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DC ABLE District of Columbia |
None | Plan Details |
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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. | Enroll Now |
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ABLE United Florida |
Not applicable. Florida does not have a personal income tax. | Plan Details |
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Florida 529 Savings Plan Florida |
Not applicable. Florida does not have a personal income tax. | Enroll Now |
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Stanley G. Tate Florida Prepaid College Plan Florida |
Not applicable. Florida does not have a personal income tax. | Plan Details |
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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. | Plan Details |
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Path2College 529 Plan Georgia |
Contributions to the Georgia 529 plan of up to $4,000 per beneficiary per year for those filing a single return and $8,000 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. | Enroll Now |
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Hawaii's College Savings Program Hawaii |
None. | Enroll Now |
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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. | Plan Details |
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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. | Plan Details |
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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. | Enroll Now |
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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. | Plan Details |
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Illinois ABLE Illinois |
None | Plan Details |
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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. | Enroll Now |
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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. | Plan Details |
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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. | Enroll Now |
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INvestABLE Indiana Indiana |
None | Plan Details |
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College Savings Iowa Iowa |
Contributions to an Iowa 529 plan of up to $3,439 for 2020 per beneficiary by an individual, and up to $6,878 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. | Enroll Now |
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IAble Plan Iowa |
Iowa individual taxpayers who make a contribution can deduct up to $3,319 for 2018 (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. | Plan Details |
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IAdvisor 529 Plan Iowa |
Contributions to an Iowa 529 plan of up to $3,439 for 2020 per beneficiary by an individual, and up to $6,878 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. | Plan Details |
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Kansas ABLE Savings Plan Kansas |
None | Plan Details |
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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. | Enroll Now |
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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. | Plan Details |
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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. | Plan Details |
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Kentucky's Affordable Prepaid Tuition (KAPT) Kentucky |
None. | Plan Details |
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KY Saves 529 Kentucky |
None. | Enroll Now |
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STABLE Kentucky Kentucky |
None | Plan Details |
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LA ABLE Louisiana |
None | Plan Details |
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START Saving Program Louisiana |
Contributions to the Louisiana 529 plan of up to $2,400 per beneficiary 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. Contributions to START K12 accounts ARE NOT deductible in computing Louisiana taxable income. |
Plan Details |
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NextGen 529 -- 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). | Enroll Now |
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NextGen 529 -- 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). | Plan Details |
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Maryland 529 -- Maryland Senator Edward J. Kasemeyer College Investment Plan Maryland |
Contributions to the Maryland 529 -- 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 filing jointly 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. | Plan Details |
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Maryland 529 -- Maryland Senator Edward J. Kasemeyer Prepaid College Trust Maryland |
Contributions to the Maryland 529 -- Prepaid College Trust of up to $2,500 per account per year by an individual, and up to $5,000 per beneficiary per year by married taxpayers filing jointly 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. | Plan Details |
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Maryland ABLE Maryland |
Each beneficiary or individual who contributes to the beneficiary's ABLE account can deduct up to $2,500 of contributions each year from his/her Maryland income per beneficiary; $5,000 for two, $7,500 for three, etc. Contributions in excess of $2,500 can be deducted for up to the next 10 years. Contributions in following years could be eligible for deduction; however, more than $2,500 per beneficiary may not be deducted in any year and the 10-year limit on each year's contribution may not be extended. | Plan Details |
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Attainable Savings Plan Massachusetts |
None | Plan Details |
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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. | Enroll Now |
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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. | Plan Details |
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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. | Plan Details |
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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. | Plan Details |
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Michigan Education Savings Program (MESP) 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. | Plan Details |
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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. | Plan Details |
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Minnesota ABLE Plan Minnesota |
None | Plan Details |
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Minnesota College Savings Plan Minnesota |
Minnesota taxpayers may claim either a tax deduction or a tax credit depending on their income, for contributions to ANY state's 529 plan. 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. | Plan Details |
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Mississippi ABLE Mississippi |
Any contributor into a Mississippi ABLE account may deduct from their Mississippi taxable income any contributions into an Mississippi ABLE account up to a maximum annual amount limit established by Congress for such accounts for single, joint and other filers. | Plan Details |
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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. | Plan Details |
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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. | Plan Details |
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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. | Plan Details |
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MOST - Missouri's 529 Education 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. | Enroll Now |
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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. | Plan Details |
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Montana ABLE Montana |
Any earnings on contributions are not subject to Montana state income tax. Account assets grow free of current Montana income tax and are tax-free if withdrawn for qualified disability expenses. | Plan Details |
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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. | Plan Details |
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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). | Enroll Now |
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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. | Plan Details |
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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. | Enroll Now |
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State Farm 529 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. | Plan Details |
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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. | Plan Details |
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ABLE Nevada Nevada |
Not applicable. Nevada does not have a personal income tax. | Plan Details |
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Nevada Prepaid Tuition Program Nevada |
Not applicable. Nevada does not have a personal income tax. | Plan Details |
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Putnam 529 for America Nevada |
Not applicable. Nevada does not have a personal income tax. | Plan Details |
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SSGA Upromise 529 Plan Nevada |
Not applicable. Nevada does not have a personal income tax. | Plan Details |
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The Vanguard 529 College Savings Plan Nevada |
Not applicable. Nevada does not have a personal income tax. | Plan Details |
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USAA 529 College Savings Plan Nevada |
Not applicable. Nevada does not have a personal income tax. | Plan Details |
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Wealthfront 529 College Savings Plan Nevada |
Not applicable. Nevada does not have a personal income tax. | Plan Details |
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Fidelity Advisor 529 Plan New Hampshire |
Not applicable. New Hampshire does not have a personal income tax. | Plan Details |
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STABLE New Hampshire New Hampshire |
New Hampshire does not have a state income tax. Income and distributions from any qualified ABLE program as defined in the Internal Revenue Code of 1986, as amended, shall be exempt from the interest and dividends tax pursuant to RSA 77:4-h, provided that distributions from the plan which are subject to federal income tax shall be subject to the interest and dividends tax pursuant to RSA 77 on the accrued income portion of the savings plan distribution. | Plan Details |
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UNIQUE College Investing Plan New Hampshire |
Not applicable. New Hampshire does not have a personal income tax. | Enroll Now |
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Franklin Templeton 529 College Savings Plan New Jersey |
None. | Plan Details |
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NJ ABLE New Jersey |
None | Plan Details |
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NJBEST 529 College Savings Plan New Jersey |
None. | Plan Details |
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ABLE New Mexico New Mexico |
Contributions to the Plan are not deductible for New Mexico state income tax purposes. However, contributions to the Plan that are considered non-taxable "gifts" for federal income tax purposes are subject to the same treatment for New Mexico state income tax purposes. Earnings grow tax-deferred from New Mexico state income tax. Earnings are not subject to New Mexico state income tax while they remain in a STABLE Account. | Plan Details |
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Scholar's Edge New Mexico |
Contributions to a New Mexico 529 plan are fully deductible in computing New Mexico taxable income. | Plan Details |
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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. | Plan Details |
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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. | Plan Details |
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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. | Enroll Now |
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NY ABLE New York |
None | Plan Details |
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NC 529 Plan North Carolina |
None. | Enroll Now |
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The NC ABLE Program North Carolina |
None | Plan Details |
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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. Contributions may be used for K-12 Tuition Expenses without tax consequences. | Plan Details |
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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. Contributions may be used for K-12 Tuition Expenses without tax consequences. | Enroll Now |
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BlackRock CollegeAdvantage Advisor 529 Savings Plan Ohio |
Contributions, including rollover contributions, to a Ohio 529 plan of up to $4,000 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. | Plan Details |
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CollegeAdvantage Guaranteed 529 Savings Plan Ohio |
Contributions, including rollover contributions, to a Ohio 529 plan of up to $4,000 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. | Plan Details |
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Ohio’s 529 Plan, CollegeAdvantage Ohio |
Contributions, including rollover contributions, to a Ohio 529 plan of up to $4,000 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. | Enroll Now |
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STABLE Account Ohio |
Contributions are deductible for Ohio state income tax purposes, up to $4,000 per year, per STABLE Account contributed to, with unlimited carry forward. | Plan Details |
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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. | Plan Details |
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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. | Plan Details |
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Oklahoma STABLE Oklahoma |
Contributions to Oklahoma STABLE are not deductible for Oklahoma state income tax purposes. Earnings grow tax-deferred from Oklahoma state income tax and are not subject to Oklahoma state income tax while they remain in an Oklahoma STABLE account. | Plan Details |
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ABLEforAll Oregon |
Oregon taxpayers are eligible to receive a state tax credit for contributions to accounts of up to $150 ($300 if filing jointly). The amount the taxpayer must contribute to get the full credit increases based on the taxpayer's income. The tax credit provides the same maximum credit to all Oregonians who are saving for college, community college, trade school, or any other post-secondary education. The tax credit went into effect on January 1, 2020, replacing the state income tax deduction. The deduction was allowed for contributions to an Oregon 529 plan of up to $2,435 by an individual, and up to $4,865 by a married couple filing jointly in computing Oregon taxable income, with a four-year carry forward of excess contributions. For account owners taking advantage or planning to take advantage of the carry forward, this option remains available through December 31, 2019. Account owners are able to carry forward the unused subtraction over the following four years. The new tax credit would be in addition to any carried forward deductions. |
Plan Details |
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MFS 529 Savings Plan Oregon |
Oregon taxpayers are eligible to receive a state tax credit for contributions to accounts of up to $150 ($300 if filing jointly). The amount the taxpayer must contribute to get the full credit increases based on the taxpayer's income. The tax credit provides the same maximum credit to all Oregonians who are saving for college, community college, trade school, or any other post-secondary education. The tax credit went into effect on January 1, 2020, replacing the state income tax deduction. The deduction was allowed for contributions to an Oregon 529 plan of up to $2,435 by an individual, and up to $4,865 by a married couple filing jointly in computing Oregon taxable income, with a four-year carry forward of excess contributions. For account owners taking advantage or planning to take advantage of the carry forward, this option remains available through December 31, 2019. Account owners are able to carry forward the unused subtraction over the following four years. The new tax credit would be in addition to any carried forward deductions. |
Plan Details |
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Oregon ABLE Savings Plan Oregon |
Oregon taxpayers are eligible to receive a state tax credit for contributions to accounts of up to $150 ($300 if filing jointly). The amount the taxpayer must contribute to get the full credit increases based on the taxpayer's income. The tax credit provides the same maximum credit to all Oregonians who are saving for college, community college, trade school, or any other post-secondary education. The tax credit went into effect on January 1, 2020, replacing the state income tax deduction. The deduction was allowed for contributions to an Oregon 529 plan of up to $2,435 by an individual, and up to $4,865 by a married couple filing jointly in computing Oregon taxable income, with a four-year carry forward of excess contributions. For account owners taking advantage or planning to take advantage of the carry forward, this option remains available through December 31, 2019. Account owners are able to carry forward the unused subtraction over the following four years. The new tax credit would be in addition to any carried forward deductions. |
Plan Details |
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Oregon College Savings Plan Oregon |
Oregon taxpayers are eligible to receive a state tax credit for contributions to accounts of up to $150 ($300 if filing jointly). The amount the taxpayer must contribute to get the full credit increases based on the taxpayer's income. The tax credit provides the same maximum credit to all Oregonians who are saving for college, community college, trade school, or any other post-secondary education. The tax credit went into effect on January 1, 2020, replacing the state income tax deduction. The deduction was allowed for contributions to an Oregon 529 plan of up to $2,435 by an individual, and up to $4,865 by a married couple filing jointly in computing Oregon taxable income, with a four-year carry forward of excess contributions. For account owners taking advantage or planning to take advantage of the carry forward, this option remains available through December 31, 2019. Account owners are able to carry forward the unused subtraction over the following four years. The new tax credit would be in addition to any carried forward deductions. |
Plan Details |
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Private College 529 Plan Other |
Not applicable. | Enroll Now |
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PA ABLE Pennsylvania |
None | Plan Details |
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Pennsylvania 529 Guaranteed Savings Plan Pennsylvania |
Contributions to Pennsylvania AND non-Pennsylvania 529 plans of up to the gift-tax annual exclusion amount ($15,000 in 2018) per beneficiary are deductible in computing Pennsylvania taxable income. Spouses filing jointly must each have at least $15,000 in income to claim the maximum $30,000 per-beneficiary deduction. Rollovers from another 529 plan or from qualified U.S. savings bonds are not eligible for the deduction. | Plan Details |
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Pennsylvania 529 Investment Plan Pennsylvania |
Contributions to Pennsylvania AND non-Pennsylvania 529 plans of up to the gift-tax annual exclusion amount ($15,000 in 2018) per beneficiary are deductible in computing Pennsylvania taxable income. Spouses filing jointly must each have at least $15,000 in income to claim the maximum $30,000 per-beneficiary deduction. Rollovers from another 529 plan or from qualified U.S. savings bonds are not eligible for the deduction. | Plan Details |
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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. | Plan Details |
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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. | Enroll Now |
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RI's ABLE Rhode Island |
None | Plan Details |
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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. | Plan Details |
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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. | Enroll Now |
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Palmetto ABLE Savings Program South Carolina |
Contributions to the Plan are deductible for South Carolina state income tax purposes. South Carolina residents and taxpayers may deduct the amount of their contributions to a STABLE Account from their South Carolina adjusted gross income, up to $15,000, for each STABLE Account to which they have contributed. Earnings grow tax-deferred from South Carolina state income tax. | Plan Details |
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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. | Plan Details |
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CollegeAccess 529 (Advisor-sold) South Dakota |
Not applicable. South Dakota does not have a personal income tax. | Plan Details |
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CollegeAccess 529 (Direct-sold) South Dakota |
Not applicable. South Dakota does not have a personal income tax. | Enroll Now |
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ABLE TN Tennessee |
None | Plan Details |
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Tennessee's BEST Prepaid College Tuition Plan Tennessee |
Not applicable. Tennessee does not have a personal income tax. | Plan Details |
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TNStars College Savings 529 Program Tennessee |
Not applicable. Tennessee does not have a personal income tax. | Plan Details |
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Lonestar 529 Plan Texas |
Not applicable. Texas does not have a personal income tax. | Plan Details |
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Texas ABLE Texas |
N/A; Texas does not impose a state income tax on individuals. | Plan Details |
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Texas College Savings Plan Texas |
Not applicable. Texas does not have a personal income tax. | Enroll Now |
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Texas Guaranteed Tuition Plan Texas |
Not applicable. Texas does not have a personal income tax. | Plan Details |
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Texas Tuition Promise Fund Texas |
Not applicable. Texas does not have a personal income tax. | Enroll Now |
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my529 Utah |
Contributions to the Utah 529 plan of up to $2,040 in 2020 per beneficiary by an individual, and up to $4,080 in 2020 per beneficiary by a married couple filing jointly, are eligible for a 5% credit against Utah income tax. The maximum credit in 2020 is $95 per beneficiary for single taxpayers and $190 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 31, or the last working day of the year, for manual processing. | Plan Details |
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Vermont ABLE Vermont |
None | Plan Details |
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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. | Plan Details |
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ABLEAmerica Virginia |
Virginia permits a Virginia individual income tax deduction for contributions to accounts. The amount deducted on any individual income tax return in any taxable year is generally limited to $2,000 per account. Contributors may carry forward any un-deducted amounts until their contributions have been fully deducted. Contributions are fully deductible in the year of contribution for taxpayers at least 70 years of age. | Plan Details |
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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. Contributions are fully deductible in the year of contribution for taxpayers at least 70 years of age. | Enroll Now |
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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 by the last business day of the year based on agency calendar. | Plan Details |
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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. | Enroll Now |
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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. | Plan Details |
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DreamAhead College Investment Plan Washington |
Not applicable. Washington does not have a personal income tax. | Plan Details |
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Guaranteed Education Tuition (GET) Washington |
Not applicable. Washington does not have a personal income tax. | Enroll Now |
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Washington State ABLE Savings Plan Washington |
Earnings on contributions are exempt from state income taxation. There is no state income tax on qualified withdrawals or rollovers. | Plan Details |
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SMART529 Prepaid Tuition Plan West Virginia |
Contributions to West Virginia's 529 plans are fully deductible in computing West Virginia taxable income. | Plan Details |
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SMART529 Select West Virginia |
Contributions to West Virginia's 529 plans are fully deductible in computing West Virginia taxable income. | Plan Details |
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SMART529 WV Direct College Savings Plan West Virginia |
Contributions to West Virginia's 529 plans are fully deductible in computing West Virginia taxable income. | Plan Details |
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The Hartford SMART529 West Virginia |
Contributions to West Virginia's 529 plans are fully deductible in computing West Virginia taxable income. | Plan Details |
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WV ABLE West Virginia |
Contributions to the Plan are not deductible for West Virginia state income tax purposes. Earnings grow tax-deferred from West Virginia state income tax, to the extent such earnings are exempt from U.S. federal income taxation under Section 529A. | Plan Details |
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Edvest Wisconsin |
Contributions to a Wisconsin 529 plan of up to $3,280 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 $1,640 for a parent who is married and filing separately or who is divorced, unless the divorce judgment specified a different division of the $3,280 combined maximum. | Plan Details |
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Tomorrow's Scholar 529 Plan Wisconsin |
Contributions to a Wisconsin 529 plan of up to $3,340 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 $1,670 for a parent who is married and filing separately or who is divorced, unless the divorce judgment specified a different division of the $3,340 combined maximum. Effective January 1, 2018, corporations, partnerships, limited liability companies, and tax-option corporations are eligible for a nonrefundable business income and franchise Wisconsin state tax credit for an amount equal to 25% of the amount paid into each of their employee's Wisconsin Trust account up to a maximum of $800 (adjusted annually for inflation) per employee per tax year. |
Plan Details |
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WY ABLE Wyoming |
Wyoming does not have state income tax. | Plan Details |
