529 PLANS

State tax recapture provisions

Plan State tax recapture provisions:
CollegeCounts 529 Fund
Alabama
A nonqualified withdrawal from an Alabama 529, plus 10 percent of the amount of the withdrawal, is included in Alabama taxable income to the extent of prior Alabama tax deductions. Outbound rollovers are also subject to recapture. Enroll Now
CollegeCounts 529 Fund Advisor Plan
Alabama
A nonqualified withdrawal from an Alabama 529, plus 10 percent of the amount of the withdrawal, is included in Alabama taxable income to the extent of prior Alabama tax deductions. Outbound rollovers are also subject to recapture. Plan Details
Enable Savings Plan Alabama
Alabama
None Plan Details
Prepaid Affordable College Tuition (PACT) Program
Alabama
A nonqualified withdrawal from an Alabama 529, plus 10 percent of the amount of the withdrawal, is included in Alabama taxable income to the extent of prior Alabama tax deductions. Outbound rollovers are also subject to recapture. Plan Details
Alaska ABLE Plan
Alaska
Not applicable. Alaska does not have a personal income tax. Plan Details
AZ ABLE
Arizona
None Plan Details
Fidelity Arizona College Savings Plan
Arizona
The principal portion of nonqualified withdrawals from this plan are included in Arizona taxable income to the extent of prior Arizona tax deductions. Nonqualified withdrawals for this purpose do not include withdrawals made as the result of the beneficiary's death or disability, withdrawals made on account of the beneficiary's receipt of a scholarship, or rollovers. Enroll Now
Ivy InvestEd 529 Plan
Arizona
The principal portion of nonqualified withdrawals from this plan are included in Arizona taxable income to the extent of prior Arizona tax deductions. Nonqualified withdrawals for this purpose do not include withdrawals made as the result of the beneficiary's death or disability, withdrawals made on account of the beneficiary's receipt of a scholarship, or rollovers. Plan Details
GIFT College Investing Plan
Arkansas
The principal portion of rollovers and non-qualified withdrawals from this plan are included in Arkansas taxable income to the extent of prior Arkansas tax deductions. Plan Details
iShares 529 Plan
Arkansas
The principal portion of rollovers and non-qualified withdrawals from this plan are included in Arkansas taxable income to the extent of prior Arkansas tax deductions. Plan Details
ScholarShare 529
California
There is no state tax deduction and therefore no recapture. However, a non-qualified withdrawal by a California taxpayer is subject to an additional 2.5% California penalty tax on the earnings portion, but only if subject to the the additional 10% federal additional penalty tax. Plan Details
Colorado ABLE
Colorado
None Plan Details
Direct Portfolio College Savings Plan
Colorado
The principal portion of rollovers and nonqualified withdrawals from this plan are included in Colorado taxable income to the extent of prior Colorado tax deductions. Nonqualified withdrawals for this purpose do not include withdrawals made as the result of the beneficiary's death or disability or withdrawals made on account of the beneficiary's receipt of a scholarship. Enroll Now
Scholars Choice College Savings Program
Colorado
The principal portion of rollovers and nonqualified withdrawals from this plan are included in Colorado taxable income to the extent of prior Colorado tax deductions. Nonqualified withdrawals for this purpose do not include withdrawals made as the result of the beneficiary's death or disability or withdrawals made on account of the beneficiary's receipt of a scholarship. Plan Details
Smart Choice College Savings Plan
Colorado
The principal portion of rollovers and nonqualified withdrawals from this plan are included in Colorado taxable income to the extent of prior Colorado tax deductions. Nonqualified withdrawals for this purpose do not include withdrawals made as the result of the beneficiary's death or disability or withdrawals made on account of the beneficiary's receipt of a scholarship. Plan Details
Stable Value Plus College Savings Program
Colorado
The principal portion of rollovers and nonqualified withdrawals from this plan are included in Colorado taxable income to the extent of prior Colorado tax deductions. Nonqualified withdrawals for this purpose do not include withdrawals made as the result of the beneficiary's death or disability or withdrawals made on account of the beneficiary's receipt of a scholarship. Plan Details
Connecticut Higher Education Trust (CHET)
Connecticut
None. Plan Details
Connecticut Higher Education Trust (CHET) -- Advisor Plan
Connecticut
None. Plan Details
DC ABLE
District of Columbia
None Plan Details
DC College Savings Plan
District of Columbia
The principal portion of nonqualified withdrawals from this plan, and rollovers within two years of account opening, are included in District of Columbia taxable income to the extent of prior District of Columbia tax deductions. Nonqualified withdrawals for this purpose do not include withdrawals made as the result of the beneficiary's death or disability and withdrawals made on account of the beneficiary's receipt of a scholarship. Enroll Now
ABLE United
Florida
Not applicable. Florida does not have a personal income tax. Plan Details
Georgia STABLE
Georgia
None Plan Details
Path2College 529 Plan
Georgia
The principal portion of rollovers and nonqualified withdrawals from this plan are included in Georgia taxable income to the extent of prior Georgia tax deductions. Recapture also applies when previously-deducted contributions are withdrawn for expenses deducted under federal section 222. Enroll Now
Idaho College Savings Program (IDeal)
Idaho
The entire amount of non-qualified distributions must be included in Idaho taxable income. Outbound rollovers by Idaho taxpayers must be included in Idaho taxable income to the extent of amounts deducted on the Idaho return for the current year and for the prior year, effective January 1, 2008. Enroll Now
Bright Directions Advisor-Guided 529 College Savings Program
Illinois
Effective January 1, 2007, rollovers from this plan to an out-of-state program are included in Illinois taxable income to the extent of prior Illinois deductions. Effective January 1, 2009, nonqualified distributions from this plan are included in Illinois taxable income to the extent of prior Illinois deductions. Plan Details
Bright Start Direct-Sold College Savings Program
Illinois
Effective January 1, 2007, rollovers from this plan to an out-of-state program are included in Illinois taxable income to the extent of prior Illinois deductions. Effective January 1, 2009, nonqualified distributions from this plan are included in Illinois taxable income to the extent of prior Illinois deductions. Enroll Now
College Illinois! 529 Prepaid Tuition Program
Illinois
Rollovers from this plan to an out-of-state program are included in Illinois taxable income to the extent of prior Illinois deductions. Nonqualified distributions from this plan are included in Illinois taxable income to the extent of prior Illinois deductions. Plan Details
Illinois ABLE
Illinois
None Plan Details
CollegeChoice 529 Direct Savings Plan
Indiana
An account owner must pay with the Indiana tax return a tax equal to the lesser of 20 percent of a nonqualified withdrawal from this plan, or the excess of (a) the total amount of all Indiana state income tax credits claimed by any contributor to the account for all taxable years beginning on or after January 1, 2007 over (b) the total amount of any repayments made for all taxable years beginning on or after January 1, 2008. Nonqualified withdrawals for this purpose include rollovers but do not include withdrawals made as the result of the beneficiary's death or disability or withdrawals made on account of the beneficiary's receipt of a scholarship. Recapture will apply to any account terminated within 12 months from account opening date. Enroll Now
CollegeChoice Advisor 529 Savings Plan
Indiana
An account owner must pay with the Indiana tax return a tax equal to the 20 percent of a nonqualified withdrawal from this plan, to the extent of Indiana tax credits previously claimed. Nonqualified withdrawals for this purpose include rollovers but do not include withdrawals made as the result of the beneficiary's death or disability or withdrawals made on account of the beneficiary's receipt of a scholarship. Recapture will apply to accounts terminated within 12 months from account opening date. Plan Details
CollegeChoice CD 529 Savings Plan
Indiana
An account owner must pay with the Indiana tax return a tax equal to the 20 percent of a nonqualified withdrawal from this plan, to the extent of Indiana tax credits previously claimed. Nonqualified withdrawals for this purpose include rollovers but do not include withdrawals made as the result of the beneficiary's death or disability or withdrawals made on account of the beneficiary's receipt of a scholarship. Recapture will apply to any account terminated within 12 months from account opening date. Enroll Now
INvestABLE Indiana
Indiana
None Plan Details
College Savings Iowa
Iowa
The principal portion of rollovers and nonqualified withdrawals from this plan are included in Iowa taxable income to the extent of prior Iowa tax deductions. Enroll Now
IAble Plan
Iowa
None Plan Details
IAdvisor 529 Plan
Iowa
The principal portion of rollovers and nonqualified withdrawals from this plan are included in Iowa taxable income to the extent of prior Iowa tax deductions. Plan Details
Kansas ABLE Savings Plan
Kansas
None Plan Details
Learning Quest 529 Education Savings Program (Direct-sold)
Kansas
The principal portion of nonqualified withdrawals from this plan are included in Kansas taxable income to the extent of prior Kansas tax deductions. Rollovers are not subject to recapture. Plan Details
Learning Quest Advisor
Kansas
The principal portion of nonqualified withdrawals from this plan are included in Kansas taxable income to the extent of prior Kansas tax deductions. Rollovers are not subject to recapture. Plan Details
Schwab 529 College Savings Plan
Kansas
The principal portion of nonqualified withdrawals from this plan are included in Kansas taxable income to the extent of prior Kansas tax deductions. Rollovers are not subject to recapture. Plan Details
STABLE Kentucky
Kentucky
None Plan Details
LA ABLE
Louisiana
Earnings credited to a LA ABLE Account that are subsequently refunded by LATTA are taxable for Louisiana state income tax purposes. Plan Details
START Saving Program
Louisiana
The principal portion of nonqualified withdrawals from this plan are included in Louisiana taxable income to the extent of prior Louisiana tax deductions. Rollovers are not subject to recapture. Plan Details
NextGen 529 -- Client Direct Series
Maine
None. Enroll Now
NextGen 529 -- Client Select Series
Maine
None. Plan Details
Maryland 529 -- College Investment Plan
Maryland
The principal portion of nonqualified withdrawals from this plan are included in Maryland taxable income to the extent of prior Maryland tax deductions. Rollovers are not subject to recapture. Enroll Now
Maryland 529 -- Prepaid College Trust
Maryland
The principal portion of nonqualified withdrawals from this plan are included in Maryland taxable income to the extent of prior Maryland tax deductions. Rollovers are not subject to recapture. Plan Details
Maryland ABLE
Maryland
None Plan Details
Attainable Savings Plan
Massachusetts
None Plan Details
U.Fund College Investing Plan
Massachusetts
The principal portion of nonqualified withdrawals from this plan are included in Massachusetts taxable income to the extent of prior Massachusetts tax deductions. Enroll Now
U.Plan Prepaid Tuition Program
Massachusetts
The principal portion of nonqualified withdrawals from this plan are included in Massachusetts taxable income to the extent of prior Massachusetts tax deductions. Plan Details
MI 529 Advisor Plan
Michigan
The principal portion of nonqualified withdrawals from this plan are included in Michigan taxable income to the extent of prior Michigan tax deductions. Qualified rollovers are not subject to recapture. Plan Details
MiABLE
Michigan
None Plan Details
Michigan Education Savings Program (MESP)
Michigan
The principal portion of nonqualified withdrawals from this plan are included in Michigan taxable income to the extent of prior Michigan tax deductions. Qualified rollovers are not subject to recapture. Plan Details
Michigan Education Trust
Michigan
The principal portion of nonqualified withdrawals from this plan are included in Michigan taxable income to the extent of prior Michigan tax deductions. Qualified rollovers are not subject to recapture. Plan Details
Minnesota ABLE Plan
Minnesota
None Plan Details
Minnesota College Savings Plan
Minnesota
In the case of a nonqualified or taxable distribution, the taxpayer is liable to state recapture of their tax benefit in the form of an additional tax for all prior years in which the benefit was claimed. The additional tax is determined by a statutory formula that multiplies the amount of the non-qualified withdrawal or taxable withdrawal by a "credit ratio" and a "subtraction ratio."

- The "credit ratio" is a ratio of (i) two times the total amount of credits that the account owner claimed for contributions to the accounts to (ii) the total contributions in all taxable years to the account owners accounts.

- The "subtraction ratio" is the ratio of (i) the total amount of subtractions that an account owner claimed for contributions to the account owner's accounts to (ii) the total contributions in all taxable years to the account owner's accounts.

The additional tax is calculated as 50% of the product of the credit ratio multiplied by the amount of the non-qualified or taxable withdrawal, plus 10% of the product of the subtraction ratio multiplied by the amount of the non-qualified or taxable withdrawal.

However, the Minnesota additional tax will not apply to any portion of a Non-Qualified Withdrawal that is subject to the federal additional tax.
Plan Details
Mississippi Affordable College Savings (MACS) Program
Mississippi
The principal portion of nonqualified withdrawals from this plan are included in Mississippi taxable income to the extent of prior Mississippi tax deductions. A rollover to another 529 plan is not subject to recapture. Plan Details
Mississippi Prepaid Affordable College Tuition (MPACT) Program
Mississippi
The principal portion of nonqualified withdrawals from this plan are included in Mississippi taxable income to the extent of prior Mississippi tax deductions. A rollover to another 529 plan is not subject to recapture. Plan Details
MO ABLE
Missouri
None Plan Details
MOST - Missouri's 529 Savings Plan (Direct-sold)
Missouri
The principal portion of nonqualified withdrawals from this plan are included in Missouri taxable income to the extent of prior Missouri tax deductions. Enroll Now
Achieve Montana
Montana
The principal portion of rollovers, qualified withdrawals within three years of establishing the account, and nonqualified withdrawals from this plan are subject to Montana tax at the highest Montana marginal rate to the extent of prior Montana tax deductions, but only after removal of non-deducted contributions. Plan Details
Montana Family Education Savings Program -- Bank Plan
Montana
The principal portion of rollovers, qualified withdrawals within three years of establishing the account, and nonqualified withdrawals from this plan are subject to Montana tax at the highest Montana marginal rate to the extent of prior Montana tax deductions, but only after removal of non-deducted contributions. Plan Details
Enable Savings Plan
Nebraska
Nebraska state law currently provides for the partial recapture of the Nebraska state income tax deduction when a non-qualified withdrawal is made. Additionally, to the extent that a distribution constitutes a non-qualified withdrawal, the Nebraska Department of Revenue will subject the distribution to partial recapture of the Nebraska state income tax deduction claimed in prior years. In general, a contributor who claimed a Nebraska state income tax deduction in prior years must increase his or her Nebraska taxable income by the amount of the non-qualified withdrawal, but only to the extent previously deducted. Enroll Now
Nebraska Education Savings Trust -- Advisor College Savings Plan
Nebraska
The principal portion of rollovers and nonqualified withdrawals from this plan are included in Nebraska taxable income to the extent of prior Nebraska tax deductions. Plan Details
Nebraska Education Savings Trust -- Direct College Savings Plan
Nebraska
The principal portion of rollovers and nonqualified withdrawals from this plan are included in Nebraska taxable income to the extent of prior Nebraska tax deductions. Enroll Now
State Farm College Savings Plan
Nebraska
The principal portion of rollovers and nonqualified withdrawals from this plan are included in Nebraska taxable income to the extent of prior Nebraska tax deductions. Plan Details
TD Ameritrade 529 College Savings Plan
Nebraska
The principal portion of rollovers and nonqualified withdrawals from this plan are included in Nebraska taxable income to the extent of prior Nebraska tax deductions. Plan Details
ABLE Nevada
Nevada
Not applicable. Nevada does not have a personal income tax. Plan Details
STABLE New Hampshire
New Hampshire
N/A Plan Details
ABLE New Mexico
New Mexico
N/A Plan Details
Scholar's Edge
New Mexico
The principal portion of rollovers and nonqualified withdrawals from this plan are included in New Mexico taxable income to the extent of prior New Mexico tax deductions. Enroll Now
The Education Plan's College Savings Program
New Mexico
The principal portion of rollovers and nonqualified withdrawals from this plan are included in New Mexico taxable income to the extent of prior New Mexico tax deductions. Enroll Now
New York's 529 Advisor-Guided College Savings Plan
New York
The principal portion of rollovers and nonqualified withdrawals from this plan are subject to New York tax to the extent of prior New York tax deductions, but only after removal of non-deducted contributions. A rollover for this purpose does not include a trustee-to-trustee transfer between two different accounts in New York's 529 plan. Plan Details
New York's 529 College Savings Program -- Direct Plan
New York
The principal portion of rollovers and nonqualified withdrawals from this plan are subject to New York tax to the extent of prior New York tax deductions, but only after removal of non-deducted contributions. A rollover for this purpose does not include a trustee-to-trustee transfer between two different accounts in New York's 529 plan. Enroll Now
NY ABLE
New York
None Plan Details
National College Savings Program
North Carolina
None. Enroll Now
The NC ABLE Program
North Carolina
None Plan Details
BlackRock CollegeAdvantage Advisor 529 Savings Plan
Ohio
The principal portion of nonqualified withdrawals from this plan are included in Ohio taxable income to the extent of prior Ohio tax deductions. Nonqualified withdrawals for this purpose do not include withdrawals made as the result of the beneficiary's death or disability, withdrawals made on account of the beneficiary's receipt of a scholarship. Offering materials indicate that distributions subsequently rolled over to another 529 plan are subject to Ohio tax recapture; whether or not "trustee to trustee" rollovers are subject to recapture appears unclear. Plan Details
CollegeAdvantage Guaranteed 529 Savings Plan
Ohio
The principal portion of nonqualified withdrawals from this plan are included in Ohio taxable income to the extent of prior Ohio tax deductions. Nonqualified withdrawals for this purpose do not include withdrawals made as the result of the beneficiary's death or disability, withdrawals made on account of the beneficiary's receipt of a scholarship. Offering materials indicate that distributions subsequently rolled over to another 529 plan are subject to Ohio tax recapture; whether or not "trustee to trustee" rollovers are subject to recapture appears unclear. Plan Details
Ohios 529 Plan, CollegeAdvantage
Ohio
The principal portion of nonqualified withdrawals from this plan are included in Ohio taxable income to the extent of prior Ohio tax deductions. Nonqualified withdrawals for this purpose do not include withdrawals made as the result of the beneficiary's death or disability, withdrawals made on account of the beneficiary's receipt of a scholarship. Offering materials indicate that distributions subsequently rolled over to another 529 plan are subject to Ohio tax recapture; whether or not "trustee to trustee" rollovers are subject to recapture appears unclear. Enroll Now
STABLE Account
Ohio
None Plan Details
Oklahoma College Savings Plan
Oklahoma
The principal portion of nonqualified withdrawals from this plan, and of rollovers to another 529 plan within one year of the date of contribution, are included in Oklahoma taxable income to the extent of prior Oklahoma tax deductions. A nonqualified withdrawal or rollover in the same year as the contribution will reduce the amount eligible for the Oklahoma deduction. A nonqualified withdrawal or rollover during the five-year carryover period will reduce the amount of any carryover deduction. Nonqualified withdrawals for this purpose do not include withdrawals made as the result of the beneficiary's death or disability or withdrawals made on account of the beneficiary's receipt of a scholarship. Plan Details
Oklahoma Dream 529 Plan
Oklahoma
The principal portion of nonqualified withdrawals from this plan, and of rollovers to another 529 plan within one year of the date of contribution, are included in Oklahoma taxable income to the extent of prior Oklahoma tax deductions. A nonqualified withdrawal or rollover in the same year as the contribution will reduce the amount eligible for the Oklahoma deduction. A nonqualified withdrawal or rollover during the five-year carryover period will reduce the amount of any carryover deduction. Nonqualified withdrawals for this purpose do not include withdrawals made as the result of the beneficiary's death or disability or withdrawals made on account of the beneficiary's receipt of a scholarship. Plan Details
Oklahoma STABLE
Oklahoma
None Plan Details
ABLEforAll
Oregon
None Plan Details
MFS 529 Savings Plan
Oregon
The principal portion of nonqualified withdrawals from this plan are included in Oregon taxable income to the extent of prior Oregon tax deductions. Rollovers are not subject to recapture.Rollovers are not subject to recapture. K-12 distributions will be subject to state tax recapture if a deduction is claimed. Tax deductions received on K-12 withdrawals will be calculated into the amount owed the state for the current tax year. Also, any earnings tied to the K-12 withdrawal will count also as state taxable income. Plan Details
Oregon ABLE Savings Plan
Oregon
None Plan Details
Oregon College Savings Plan
Oregon
The principal portion of nonqualified withdrawals from this plan are included in Oregon taxable income to the extent of prior Oregon tax deductions. Rollovers are not subject to recapture. K-12 distributions will be subject to state tax recapture if a deduction is claimed. Tax deductions received on K-12 withdrawals will be calculated into the amount owed the state for the current tax year. Also, any earnings tied to the K-12 withdrawal will count also as state taxable income. Plan Details
PA ABLE
Pennsylvania
None Plan Details
Pennsylvania 529 Guaranteed Savings Plan
Pennsylvania
Nonqualified distributions from any 529 plan are included by Pennsylvania taxpayers in Pennsylvania taxable income to the extent they are not a recovery of nondeductible contributions, following rules set forth in PIT Bulletin 2006-04. Rollovers are not subject to Pennsylvania tax. Plan Details
Pennsylvania 529 Investment Plan
Pennsylvania
Nonqualified distributions from any 529 plan are included by Pennsylvania taxpayers in Pennsylvania taxable income to the extent they are not a recovery of nondeductible contributions, following rules set forth in PIT Bulletin 2006-04. Rollovers are not subject to Pennsylvania tax. Plan Details
CollegeBound 529 (Advisor-sold)
Rhode Island
The principal portion of rollovers and nonqualified withdrawals from this plan within two taxable years of the contribution are included in Rhode Island taxable income to the extent of prior Rhode Island tax deductions. Plan Details
CollegeBound Saver (Direct-sold)
Rhode Island
The principal portion of rollovers and nonqualified withdrawals from this plan within two taxable years of the contribution are included in Rhode Island taxable income to the extent of prior Rhode Island tax deductions. Enroll Now
RI's ABLE
Rhode Island
None Plan Details
Future Scholar 529 College Savings Plan (Advisor-sold)
South Carolina
The principal portion of nonqualified withdrawals from this plan are included in South Carolina taxable income to the extent of prior South Carolina tax deductions. Rollovers apparently are not subject to recapture. Plan Details
Future Scholar 529 College Savings Plan (Direct-sold)
South Carolina
The principal portion of nonqualified withdrawals from this plan are included in South Carolina taxable income to the extent of prior South Carolina tax deductions. Rollovers apparently are not subject to recapture. Enroll Now
SC ABLE Savings Program
South Carolina
None Plan Details
South Carolina Tuition Prepayment Program
South Carolina
The principal portion of nonqualified withdrawals from this plan are included in South Carolina taxable income to the extent of prior South Carolina tax deductions. Rollovers apparently are not subject to recapture. Plan Details
ABLE TN
Tennessee
None Plan Details
Texas ABLE
Texas
N/A; Texas does not impose a state income tax on individuals. Plan Details
my529
Utah
The principal portion of rollovers and nonqualified withdrawals from this plan are included in Utah taxable income to the extent of prior Utah tax deductions or Utah tax credits. Nonqualified withdrawals for this purpose do not include withdrawals eligible for federal penalty waiver. Plan Details
Vermont ABLE
Vermont
None Plan Details
Vermont Higher Education Investment Plan
Vermont
Nonqualified withdrawals from this plan are subject to recapture, to the extent of Vermont tax credits previously claimed. Outbound rollovers are not subject to recapture. Plan Details
ABLEAmerica
Virginia
Any deduction is subject to recapture in the year a withdrawal or refund is made for any reason other than: (1) to pay qualified disability expenses or (2) due to the beneficiary's death or disability. Plan Details
ABLEnow
Virginia
None Enroll Now
CollegeAmerica
Virginia
The principal portion of rollovers and nonqualified withdrawals from this plan are included in Virginia taxable income to the extent of prior Virginia tax deductions. Nonqualified withdrawals for this purpose do not include withdrawals made as the result of the beneficiary's death or disability or withdrawals made on account of the beneficiary's receipt of a scholarship. Plan Details
Invest529
Virginia
The principal portion of rollovers and nonqualified withdrawals from this plan are included in Virginia taxable income to the extent of prior Virginia tax deductions. Nonqualified withdrawals for this purpose do not include withdrawals made as the result of the beneficiary's death or disability or withdrawals made on account of the beneficiary's receipt of a scholarship. Enroll Now
Prepaid529
Virginia
The principal portion of rollovers and nonqualified withdrawals from this plan are included in Virginia taxable income to the extent of prior Virginia tax deductions. Nonqualified withdrawals for this purpose do not include withdrawals made as the result of the beneficiary's death or disability or withdrawals made on account of the beneficiary's receipt of a scholarship. Plan Details
SMART529 Prepaid Tuition Plan
West Virginia
The principal portion of nonqualified withdrawals from this plan are included in West Virginia taxable income to the extent of prior West Virginia tax deductions. Rollovers apparently are not subject to recapture. Plan Details
SMART529 Select
West Virginia
The principal portion of nonqualified withdrawals from this plan are included in West Virginia taxable income to the extent of prior West Virginia tax deductions. Rollovers apparently are not subject to recapture. Plan Details
SMART529 WV Direct College Savings Plan
West Virginia
The principal portion of nonqualified withdrawals from this plan are included in West Virginia taxable income to the extent of prior West Virginia tax deductions. Rollovers apparently are not subject to recapture. Plan Details
The Hartford SMART529
West Virginia
The principal portion of nonqualified withdrawals from this plan are included in West Virginia taxable income to the extent of prior West Virginia tax deductions. Rollovers apparently are not subject to recapture. Plan Details
WV ABLE
West Virginia
None Plan Details
Edvest
Wisconsin
Non-qualified withdrawals & rollovers to other 529 plans must be added back to Wisconsin taxable income unless eligible for the federal non-qualified withdrawal penalty waiver: death or disability of the beneficiary or withdrawals equal to the amount of a scholarship award in such period of such award. Withdrawals taken within 365 days of a contribution must be added back to WI taxable income if previously deducted and the account balance was less than the withdrawal amount prior to the contribution. Plan Details
Tomorrow's Scholar 529 Plan
Wisconsin
Non-qualified withdrawals & rollovers to other 529 plans must be added back to Wisconsin taxable income unless eligible for the federal non-qualified withdrawal penalty waiver: death or disability of the beneficiary or withdrawals equal to the amount of a scholarship award in such period of such award. Withdrawals taken within 365 days of a contribution must be added back to WI taxable income if previously deducted and the account balance was less than the withdrawal amount prior to the contribution. Plan Details
WY ABLE
Wyoming
N/A Plan Details
 

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