529 PLANS

State tax treatment of qualified distributions

Plan State tax treatment of qualified distributions:
CollegeCounts 529 Fund
Alabama
Alabama law exempts qualified distributions from an Alabama 529 plan but does not exempt distributions from a non-Alabama 529 plan. Enroll Now
CollegeCounts 529 Fund Advisor Plan
Alabama
Alabama law exempts qualified distributions from an Alabama 529 plan but does not exempt distributions from a non-Alabama 529 plan. Plan Details
Enable Savings Plan Alabama
Alabama
There are no Alabama state income taxes due on investment earnings in an account in Enable Alabama when used to pay for qualified disability expenses. Plan Details
Prepaid Affordable College Tuition (PACT) Program
Alabama
Alabama law exempts qualified distributions from an Alabama 529 plan but does not exempt distributions from a non-Alabama 529 plan. Plan Details
Alaska ABLE Plan
Alaska
Not applicable. Alaska does not have a personal income tax. Plan Details
John Hancock Freedom 529
Alaska
Not applicable. Alaska does not have a personal income tax. Plan Details
T. Rowe Price College Savings Plan
Alaska
Not applicable. Alaska does not have a personal income tax. Enroll Now
University of Alaska College Savings Plan
Alaska
Not applicable. Alaska does not have a personal income tax. Enroll Now
Arizona Family College Savings Program
Arizona
Qualified distributions from Arizona and non-Arizona 529 plans are exempt. Enroll Now
AZ ABLE
Arizona
Earnings are not subject to Arizona state income tax while they remain in your STABLE Account. There is no Arizona state income tax on qualified withdrawals, to the extent such transactions are exempt from U.S. federal income taxation under Section 529A. The earnings portion of a non-qualified withdrawal may be included in the Arizona income of the beneficiary and may be subject to Arizona state income tax. Plan Details
Fidelity Arizona College Savings Plan
Arizona
Qualified distributions from Arizona and non-Arizona 529 plans are exempt. Enroll Now
Ivy InvestEd 529 Plan
Arizona
Qualified distributions from Arizona and non-Arizona 529 plans are exempt. Plan Details
GIFT College Investing Plan
Arkansas
Qualified distributions from Arkansas and non-Arkansas 529 plans are exempt. Plan Details
iShares 529 Plan
Arkansas
Qualified distributions from Arkansas and non-Arkansas 529 plans are exempt. Plan Details
ScholarShare 529
California
Qualified distributions from California and non-California 529 plans are exempt. Plan Details
Colorado ABLE
Colorado
The earnings portion of qualified withdrawals will not be included in taxable income for Colorado state tax purposes. Plan Details
Direct Portfolio College Savings Plan
Colorado
Qualified distributions from Colorado and non-Colorado 529 plans are exempt. Enroll Now
Scholars Choice College Savings Program
Colorado
Qualified distributions from Colorado and non-Colorado 529 plans are exempt. Plan Details
Smart Choice College Savings Plan
Colorado
Qualified distributions from Colorado and non-Colorado 529 plans are exempt. Plan Details
Stable Value Plus College Savings Program
Colorado
Qualified distributions from Colorado and non-Colorado 529 plans are exempt. Plan Details
Connecticut Higher Education Trust (CHET)
Connecticut
Qualified distributions from Connecticut and non-Connecticut 529 plans are exempt. Nonqualified distributions from Connecticut 529 plans made to the account beneficiary are also exempt (i.e. income reported for federal purposes may be subtracted on the CT tax return). Plan Details
Connecticut Higher Education Trust (CHET) -- Advisor Plan
Connecticut
Qualified distributions from Connecticut and non-Connecticut 529 plans are exempt. Nonqualified distributions from Connecticut 529 plans made to the account beneficiary are also exempt (i.e. income reported for federal purposes may be subtracted on the CT tax return). Plan Details
Delaware College Investment Plan
Delaware
Qualified distributions from Delaware and non-Delaware 529 plans are exempt. Enroll Now
DC ABLE
District of Columbia
There are no District of Columbia income taxes due on investment earnings in an account in DC ABLE when used to pay for qualified disability expenses. Plan Details
DC College Savings Plan
District of Columbia
Qualified distributions from District of Columbia and non-DC 529 plans are exempt. Enroll Now
ABLE United
Florida
Not applicable. Florida does not have a personal income tax. Plan Details
Florida 529 Savings Plan
Florida
Not applicable. Florida does not have a personal income tax. Plan Details
Florida Prepaid College Plan
Florida
Not applicable. Florida does not have a personal income tax. Plan Details
Georgia STABLE
Georgia
There is no Georgia state income tax on qualified withdrawals, to the extent such transactions are exempt from U.S. federal income taxation under Section 529A. The earnings portion of a non-qualified withdrawal may be included in the Georgia income of the beneficiary and may be subject to Georgia state income tax. Plan Details
Path2College 529 Plan
Georgia
Qualified distributions from Georgia and non-Georgia 529 plans are exempt. Note: if a withdrawal from the Georgia 529 plan is non-qualified, the earnings must be reported on the account owner's, not the beneficiary's, Georgia income tax return. Enroll Now
Hawaii's College Savings Program
Hawaii
Qualified distributions from Hawaii and non-Hawaii 529 plans are exempt. Enroll Now
Idaho College Savings Program (IDeal)
Idaho
Qualified distributions from Idaho and non-Idaho 529 plans are exempt. Enroll Now
Bright Directions Advisor-Guided 529 College Savings Program
Illinois
Qualified distributions from an Illinois 529 plan are exempt. Qualified distributions from a non-Illinois plan are exempt provided the plan meets certain disclosure requirements. Plan Details
Bright Start Direct-Sold College Savings Program
Illinois
Qualified distributions from an Illinois 529 plan are exempt. Qualified distributions from a non-Illinois plan are exempt provided the plan meets certain disclosure requirements. Enroll Now
College Illinois! 529 Prepaid Tuition Program
Illinois
Qualified distributions from an Illinois 529 plan are exempt. Qualified distributions from a non-Illinois plan are exempt provided the plan meets certain disclosure requirements. Plan Details
Illinois ABLE
Illinois
If a withdrawal is taken from an account to pay for qualified disability expenses, the account owner generally does not have to include as income any earnings attributable to that withdrawal for the applicable taxable year if the total withdrawals for that year are less than or equal to the total withdrawals for qualified disability expenses for that year. Plan Details
CollegeChoice 529 Direct Savings Plan
Indiana
Qualified distributions from Indiana and non-Indiana 529 plans are exempt. Enroll Now
CollegeChoice Advisor 529 Savings Plan
Indiana
Qualified distributions from Indiana and non-Indiana 529 plans are exempt. Plan Details
CollegeChoice CD 529 Savings Plan
Indiana
Qualified distributions from Indiana and non-Indiana 529 plans are exempt. Enroll Now
INvestABLE Indiana
Indiana
For Indiana state income tax purposes, annual earnings of an ABLE account shall be exempt from tax, and shall not be included in the Indiana income of the account owner. The earnings portion of a withdrawal to pay for qualified disability expenses is also not subject to Indiana state income tax. Plan Details
College Savings Iowa
Iowa
Qualified distributions from Iowa and non-Iowa 529 plans are exempt. Enroll Now
IAble Plan
Iowa
Any earnings on contributions are not subject to Iowa state income tax, which means account assets grow free of current Iowa income tax and are tax-free if withdrawn. Plan Details
IAdvisor 529 Plan
Iowa
Qualified distributions from Iowa and non-Iowa 529 plans are exempt. Plan Details
Kansas ABLE Savings Plan
Kansas
For Kansas state income tax purposes, annual earnings of an ABLE account shall be exempt from tax, and shall not be included in the Kansas income of the account owner. The earnings portion of a withdrawal to pay for qualified disability expenses is also not subject to Kansas state income tax. Plan Details
Learning Quest 529 Education Savings Program (Direct-sold)
Kansas
Qualified distributions from Kansas and non-Kansas 529 plans are exempt. Plan Details
Learning Quest Advisor
Kansas
Qualified distributions from Kansas and non-Kansas 529 plans are exempt. Plan Details
Schwab 529 College Savings Plan
Kansas
Qualified distributions from Kansas and non-Kansas 529 plans are exempt. Plan Details
Kentucky Education Savings Plan Trust
Kentucky
Qualified distributions from Kentucky and non-Kentucky 529 plans are exempt. Plan Details
Kentucky's Affordable Prepaid Tuition (KAPT)
Kentucky
Qualified distributions from Kentucky and non-Kentucky 529 plans are exempt. Plan Details
STABLE Kentucky
Kentucky
Contributions to the plan are not deductible for Kentucky state income tax purposes. The Kentucky Department of Revenue has not yet issued further guidance regarding the Kentucky state income tax treatment of STABLE Accounts. Plan Details
LA ABLE
Louisiana
If a withdrawal is taken from an Account to pay for qualified disability expenses, the account owner generally does not have to include as income any earnings attributable to that withdrawal for the applicable taxable year if the total withdrawals for that year are less than or equal to the total withdrawals for qualified disability expenses for that year. Plan Details
START Saving Program
Louisiana
Qualified distributions from Louisiana and non-Louisiana 529 plans are exempt. Plan Details
NextGen 529 -- Client Direct Series
Maine
Qualified distributions from Maine and non-Maine 529 plans are exempt. Enroll Now
NextGen 529 -- Client Select Series
Maine
Qualified distributions from Maine and non-Maine 529 plans are exempt. Plan Details
Maryland 529 -- College Investment Plan
Maryland
Qualified distributions from Maryland and non-Maryland 529 plans are exempt. Enroll Now
Maryland 529 -- Prepaid College Trust
Maryland
Qualified distributions from Maryland and non-Maryland 529 plans are exempt. Plan Details
Maryland ABLE
Maryland
If a qualified withdrawal is made from an ABLE account, no portion of the distribution may be included in the gross income of the beneficiary for purposes of federal and Maryland state income taxes. Plan Details
Attainable Savings Plan
Massachusetts
Distributions taken to pay for qualified disability expenses will not be subject to Massachusetts income tax. Plan Details
U.Fund College Investing Plan
Massachusetts
Qualified distributions from Massachusetts and non-Massachusetts 529 plans are exempt. Enroll Now
U.Plan Prepaid Tuition Program
Massachusetts
As a Massachusetts general obligation bond, earnings from the U.Plan are exempt from Massachusetts tax. Massachusetts law also exempts qualified distributions from Massachusetts and non-Massachusetts 529 plans. Plan Details
MI 529 Advisor Plan
Michigan
Qualified distributions from Michigan and non-Michigan 529 plans are exempt. Also excluded are distributions made due to the beneficiary's death, disability, scholarship, or attendence at one of the U.S. military academies. Plan Details
MiABLE
Michigan
The earnings portion of a non-qualified withdrawal may be subject to a partial recapture of any Michigan state income tax deduction previously claimed. Plan Details
Michigan Education Savings Program (MESP)
Michigan
Qualified distributions from Michigan and non-Michigan 529 plans are exempt. Also excluded are distributions made due to the beneficiary's death, disability, scholarship, or attendence at one of the U.S. military academies. Plan Details
Michigan Education Trust
Michigan
Qualified distributions from Michigan and non-Michigan 529 plans are exempt. Also excluded are distributions made due to the beneficiary's death, disability, scholarship, or attendence at one of the U.S. military academies. Plan Details
Minnesota ABLE Plan
Minnesota
If a withdrawal is taken from an account to pay for qualified disability expenses, the account owner generally does not have to include as income any earnings attributable to that withdrawal for the applicable taxable year if the total withdrawals for that year are less than or equal to the total withdrawals for qualified disability expenses for that year. Plan Details
Minnesota College Savings Plan
Minnesota
Qualified distributions from Minnesota and non-Minnesota 529 plans are exempt. Plan Details
Mississippi Affordable College Savings (MACS) Program
Mississippi
Qualified distributions from Mississippi and non-Mississippi 529 plans are exempt. Plan Details
Mississippi Prepaid Affordable College Tuition (MPACT) Program
Mississippi
Qualified distributions from Mississippi and non-Mississippi 529 plans are exempt. Plan Details
MO ABLE
Missouri
If a qualified withdrawal is made from an account, no portion of the distribution is includable in the gross income of the account owner. Plan Details
MOST - Missouri's 529 Savings Plan (Direct-sold)
Missouri
Qualified distributions from Missouri and non-Missouri 529 plans are exempt. Enroll Now
Achieve Montana
Montana
Qualified distributions from Montana and non-Montana 529 plans are exempt. Plan Details
Montana Family Education Savings Program -- Bank Plan
Montana
Qualified distributions from Montana and non-Montana 529 plans are exempt. Plan Details
Enable Savings Plan
Nebraska
If a qualified withdrawal is made from an account, no portion of the distribution may be included in the gross income of the account owner. Enroll Now
Nebraska Education Savings Trust -- Advisor College Savings Plan
Nebraska
Qualified distributions from Nebraska and non-Nebraska 529 plans are exempt. Plan Details
Nebraska Education Savings Trust -- Direct College Savings Plan
Nebraska
Qualified distributions from Nebraska and non-Nebraska 529 plans are exempt. Enroll Now
State Farm College Savings Plan
Nebraska
Qualified distributions from Nebraska and non-Nebraska 529 plans are exempt. Plan Details
TD Ameritrade 529 College Savings Plan
Nebraska
Qualified distributions from Nebraska and non-Nebraska 529 plans are exempt. Plan Details
ABLE Nevada
Nevada
Not applicable. Nevada does not have a personal income tax Plan Details
Nevada Prepaid Tuition Program
Nevada
Not applicable. Nevada does not have a personal income tax. Plan Details
Putnam 529 for America
Nevada
Not applicable. Nevada does not have a personal income tax. Plan Details
SSGA Upromise 529 Plan
Nevada
Not applicable. Nevada does not have a personal income tax. Plan Details
The Vanguard 529 College Savings Plan
Nevada
Not applicable. Nevada does not have a personal income tax. Enroll Now
USAA 529 College Savings Plan
Nevada
Not applicable. Nevada does not have a personal income tax. Plan Details
Wealthfront 529 College Savings Plan
Nevada
Not applicable. Nevada does not have a personal income tax. Plan Details
Fidelity Advisor 529 Plan
New Hampshire
Not applicable. New Hampshire does not have a personal income tax. Qualified distributions from New Hampshire and non-New Hampshire 529 plans are exempt from New Hampshire interest and dividends tax. Plan Details
STABLE New Hampshire
New Hampshire
Pursuant to New Hampshire RSA 195-K:4, 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
UNIQUE College Investing Plan
New Hampshire
Not applicable. New Hampshire does not have a personal income tax. Qualified distributions from New Hampshire and non-New Hampshire 529 plans are exempt from New Hampshire interest and dividends tax. Enroll Now
Franklin Templeton 529 College Savings Plan
New Jersey
Qualified distributions from New Jersey and non-New Jersey 529 plans are exempt. Plan Details
NJBEST 529 College Savings Plan
New Jersey
Qualified distributions from New Jersey and non-New Jersey 529 plans are exempt. Enroll Now
ABLE New Mexico
New Mexico
There is no New Mexico state income tax on qualified withdrawals, to the extent such transactions are exempt from U.S. federal income taxation under Section 529A. Plan Details
Scholar's Edge
New Mexico
Qualified distributions from New Mexico and non-New Mexico 529 plans are exempt. Enroll Now
The Education Plan's College Savings Program
New Mexico
Qualified distributions from New Mexico and non-New Mexico 529 plans are exempt. Enroll Now
New York's 529 Advisor-Guided College Savings Plan
New York
Qualified distributions from New York and non-New York 529 plans (via conformity to the federal tax exclusion) are exempt. Plan Details
New York's 529 College Savings Program -- Direct Plan
New York
Qualified distributions from New York and non-New York 529 plans (via conformity to the federal tax exclusion) are exempt. Enroll Now
NY ABLE
New York
New York follows federal tax treatment of earnings on an ABLE account. Earnings on investments in NY ABLE are federally tax-deferred and tax-free if used for qualified disability expenses. Plan Details
National College Savings Program
North Carolina
Qualified distributions from North Carolina and non-North Carolina 529 plans are exempt. Enroll Now
The NC ABLE Program
North Carolina
If a withdrawal is taken from an Account to pay for qualified disability expenses, the account owner generally does not have to include as income any earnings attributable to that withdrawal for the applicable taxable year if the total withdrawals for that year are less than or equal to the total withdrawals for qualified disability expenses for that year. Plan Details
College SAVE (Advisor)
North Dakota
Qualified distributions from North Dakota and non-North Dakota 529 plans are exempt. Plan Details
College SAVE (Direct)
North Dakota
Qualified distributions from North Dakota and non-North Dakota 529 plans are exempt. Enroll Now
BlackRock CollegeAdvantage Advisor 529 Savings Plan
Ohio
Qualified distributions from Ohio and non-Ohio 529 plans are exempt. Ohio also exempts distributions from a Ohio 529 plan attributable to the beneficiary's death, disability, or receipt of a scholarship. Plan Details
CollegeAdvantage Guaranteed 529 Savings Plan
Ohio
Qualified distributions from Ohio and non-Ohio 529 plans are exempt. Ohio also exempts distributions from a Ohio 529 plan attributable to the beneficiary's death, disability, or receipt of a scholarship. Plan Details
Ohios 529 Plan, CollegeAdvantage
Ohio
Qualified distributions from Ohio and non-Ohio 529 plans are exempt. Ohio also exempts distributions from a Ohio 529 plan attributable to the beneficiary's death, disability, or receipt of a scholarship. Enroll Now
STABLE Account
Ohio
If a qualified withdrawal is made from a STABLE Account, no portion of the distribution may be included in the gross income of the beneficiary for purposes of federal and Ohio state income taxes. Plan Details
Oklahoma College Savings Plan
Oklahoma
Qualified distributions from Oklahoma and non-Oklahoma 529 plans are exempt. Plan Details
Oklahoma Dream 529 Plan
Oklahoma
Qualified distributions from Oklahoma and non-Oklahoma 529 plans are exempt. Plan Details
Oklahoma STABLE
Oklahoma
There is no Oklahoma state income tax on qualified withdrawals, rollovers for program-to-program transfers. Plan Details
ABLEforAll
Oregon
If a qualified withdrawal is made from an ABLE account, no portion of the distribution may be included in the gross income of the beneficiary for purposes of federal and Oregon state income taxes. Plan Details
MFS 529 Savings Plan
Oregon
Qualified distributions from Oregon and non-Oregon 529 plans are exempt. Plan Details
Oregon ABLE Savings Plan
Oregon
If a qualified withdrawal is made from an ABLE account, no portion of the distribution may be included in the gross income of the beneficiary for purposes of federal and Oregon state income taxes. Plan Details
Oregon College Savings Plan
Oregon
Qualified distributions from Oregon and non-Oregon 529 plans are exempt. Plan Details
Private College 529 Plan
Other
Not applicable. Not a state-sponsored program. Enroll Now
PA ABLE
Pennsylvania
When withdrawn, earnings are exempt from Pennsylvania income tax if they are used for qualified disability expenses. Plan Details
Pennsylvania 529 Guaranteed Savings Plan
Pennsylvania
Qualified distributions from Pennsylvania and non-Pennsylvania 529 plans are exempt. Accounts in a Pennsylvania 529 plan are also exempt from Pennsylvania inheritance tax. Plan Details
Pennsylvania 529 Investment Plan
Pennsylvania
Qualified distributions from Pennsylvania and non-Pennsylvania 529 plans are exempt. Accounts in a Pennsylvania 529 plan are also exempt from Pennsylvania inheritance tax. Plan Details
CollegeBound 529 (Advisor-sold)
Rhode Island
Qualified distributions from Rhode Island and non-Rhode Island 529 plans are exempt. Plan Details
CollegeBound Saver (Direct-sold)
Rhode Island
Qualified distributions from Rhode Island and non-Rhode Island 529 plans are exempt. Enroll Now
RI's ABLE
Rhode Island
For Rhode Island state income tax purposes, annual earnings of an ABLE account shall be exempt from tax, and shall not be included in the Rhode Island income of the account owner. The earnings portion of a withdrawal to pay for qualified disability expenses is not subject to Rhode Island state income tax. Plan Details
Future Scholar 529 College Savings Plan (Advisor-sold)
South Carolina
Qualified distributions from South Carolina and non-South Carolina 529 plans are exempt. Plan Details
Future Scholar 529 College Savings Plan (Direct-sold)
South Carolina
Qualified distributions from South Carolina and non-South Carolina 529 plans are exempt. Enroll Now
SC ABLE Savings Program
South Carolina
There is no South Carolina state income tax on qualified withdrawals. Plan Details
South Carolina Tuition Prepayment Program
South Carolina
Qualified distributions from South Carolina and non-South Carolina 529 plans are exempt. Plan Details
CollegeAccess 529 (Advisor-sold)
South Dakota
Not applicable. South Dakota does not have a personal income tax. Plan Details
CollegeAccess 529 (Direct-sold)
South Dakota
Not applicable. South Dakota does not have a personal income tax. Plan Details
ABLE TN
Tennessee
All contributions and withdrawals are exempt from state, county and municipal taxes. Plan Details
TNStars College Savings 529 Program
Tennessee
Not applicable. Tennessee does not have a personal income tax. Contributions to, and distributions from, Tennessee and non-Tennessee 529 plans are specifically exempt from all Tennessee state, county, and municipal taxes. Plan Details
Lonestar 529 Plan
Texas
Not applicable. Texas does not have a personal income tax. Plan Details
Texas ABLE
Texas
N/A; Texas does not impose a state income tax on individuals. Plan Details
Texas College Savings Plan
Texas
Not applicable. Texas does not have a personal income tax. Plan Details
Texas Guaranteed Tuition Plan
Texas
Not applicable. Texas does not have a personal income tax. Plan Details
Texas Tuition Promise Fund
Texas
Not applicable. Texas does not have a personal income tax. Plan Details
my529
Utah
Qualified distributions from Utah and non-Utah 529 plans are exempt. Plan Details
Vermont ABLE
Vermont
The State of Vermont does not tax distributions for qualified disability expenses. Plan Details
Vermont Higher Education Investment Plan
Vermont
Qualified distributions from Vermont and non-Vermont 529 plans are exempt. Plan Details
ABLEAmerica
Virginia
If a qualified withdrawal is made from an account, no portion of the withdrawal, including earnings, may be included in the gross income of the account owner. Plan Details
ABLEnow
Virginia
If a qualified withdrawal is made from an account, no portion of the withdrawal, including earnings, may be included in the gross income of the account owner. Enroll Now
CollegeAmerica
Virginia
Qualified distributions from Virginia and non-Virginia 529 plans are exempt. Virginia also exempts distributions from a Virginia 529 plan attributable to the beneficiary's death, disability, or receipt of a scholarship. Plan Details
Invest529
Virginia
Qualified distributions from Virginia and non-Virginia 529 plans are exempt. Virginia also exempts distributions from a Virginia 529 plan attributable to the beneficiary's death, disability, or receipt of a scholarship. Enroll Now
Prepaid529
Virginia
Qualified distributions from Virginia and non-Virginia 529 plans are exempt. Virginia also exempts distributions from a Virginia 529 plan attributable to the beneficiary's death, disability, or receipt of a scholarship. Plan Details
Guaranteed Education Tuition (GET)
Washington
Not applicable. Washington does not have a personal income tax. Enroll Now
SMART529 Prepaid Tuition Plan
West Virginia
Qualified distributions from West Virginia and non-West Virginia 529 plans are exempt. Plan Details
SMART529 Select
West Virginia
Qualified distributions from West Virginia and non-West Virginia 529 plans are exempt. Plan Details
SMART529 WV Direct College Savings Plan
West Virginia
Qualified distributions from West Virginia and non-West Virginia 529 plans are exempt. Plan Details
The Hartford SMART529
West Virginia
Qualified distributions from West Virginia and non-West Virginia 529 plans are exempt. Plan Details
WV ABLE
West Virginia
There is no West Virginia state income tax on qualified withdrawals to the extent such transactions are exempt from U. S. federal income taxation under Section 529A. Plan Details
Edvest
Wisconsin
Qualified distributions from Wisconsin and non-Wisconsin 529 plans are exempt. Under Wisconsin law, a beneficiary's right to qualified withdrawals from a Wisconsin 529 plan is not subject to garnishment, attachment, execution, or other process of law. Plan Details
WY ABLE
Wyoming
N/A Plan Details
 

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