529 Plan Guide

529 Plan Basics

A 529 plan is a state-sponsored education savings account with federal tax advantages: contributions grow tax-deferred, withdrawals for qualified education expenses are tax-FREE. Two types: prepaid tuition plans (lock in current tuition rates, limited availability) and education savings plans (investment account, most common). 2025 contribution limits: state-specific lifetime maximums typically $235,000-$575,000 per beneficiary; 5-year gift-tax averaging allows $95,000 single / $190,000 MFJ cont

Qualified Expenses (2025)

Tax-free 529 withdrawals for: tuition, fees, books, supplies, computers and required equipment, room and board (up to school's published allowance for on-campus or reasonable off-campus), special needs services. Expanded under SECURE Act 2019: K-12 tuition up to $10,000/year per beneficiary, student loan repayment up to $10,000 lifetime per beneficiary, certain registered apprenticeship costs. SECURE 2.0 (2024): up to $35,000 lifetime can be rolled from 529 to Roth IRA (subject to annual IRA lim

State Plan Selection

You can use ANY state's 529 plan for college in ANY state. However, in-state plan provides the state tax deduction. Strategy: check your state's deduction value — Pennsylvania, New York, Illinois, Colorado, New Mexico, and several others offer generous deductions. If your state has no income tax (Texas, Florida, etc.) or no deduction, you have flexibility to pick the best-performing plan nationwide. Top 529 plans by Morningstar ratings 2024: Utah (my529), Illinois (Bright Start), Vermont, Michig

529 vs Other College Funding Options

529 advantages over alternatives: vs Coverdell ESA: $2,000/year limit makes ESA inadequate; 529 has no annual limit. vs UTMA/UGMA custodial: 529 has better financial aid treatment (parent asset, not student asset) and tax-free growth. vs taxable brokerage: 529 growth is tax-free, brokerage is taxed. vs Roth IRA: Roth has flexibility for non-education use but smaller contribution limits and less generous use. vs cash savings: 529 forces dedication to education, grows tax-free, state deduction. Di

Not financial advice. This calculator is for general information and education only. Figures are estimates and may not reflect your circumstances. For decisions, consult the FCA register and a qualified financial adviser. See our editorial standards.

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