529 Contribution Limits 2026 and 2027
There is no federal annual limit on 529 contributions. What limits you is the gift tax annual exclusion ($19,000 per donor per beneficiary in 2026, or $95,000 at once with the five-year election) and the maximum account balance each state sets per beneficiary. For 2027 the exclusion is computed at $20,000, which would make the five-year election $100,000; the IRS has not confirmed it.
Maintained by Archie Chang · State limits read from official plan and tax pages October 24, 2026 · Methodology & sources
Federal gift tax numbers for 529 contributions
| Amount | 2026 (official) | 2027 | 2027 status |
|---|---|---|---|
| Annual exclusion per donor, per beneficiary | $19,000 | $20,000 | Computed; IRS has not confirmed |
| Five-year election, one donor | $95,000 | $100,000 | Five times the exclusion |
| Annual exclusion, married couple with gift splitting | $38,000 | $40,000 | Twice the exclusion |
| Five-year election, married couple | $190,000 | $200,000 | Ten times the exclusion |
These come straight from our gift tax exclusion 2027 page, last checked October 23, 2026. When the IRS publishes the 2027 Revenue Procedure, this table follows that page.
529 contribution calculator
Uses a $19,000 annual gift tax exclusion per donor for 2026 (official IRS amount).
Federal gift tax
- Exclusion per beneficiary
- $19,000
- Covered by exclusion
- $19,000
- Needs Form 709 or lifetime exemption
- $31,000
- Total counted against lifetime exemption
- $31,000
Form 709 is needed: gifts above the annual exclusion are reported on Form 709.
California account limit
- Maximum account balance
- $529,000
- Room before this contribution
- $529,000
- Plan would accept (per beneficiary)
- $50,000
- Room left after
- $479,000
Limit read on 2026-10-24 from ScholarShare Plan Description (Current Maximum Account Balance). State limits apply to all accounts for the beneficiary in that state's plans.
California tax estimate
We have not verified California's 529 tax rule, so there is no estimate. Check the state tax agency or the plan.
Simplifications: contributions are outright gifts to one beneficiary each, with no earlier taxable gifts. State limits apply to all of the beneficiary's accounts in that state's plans, and deduction rules vary by state, filing status and income. Not tax advice.
How the federal rules limit a 529 contribution
No annual limit. Section 529 only requires each plan to have "adequate safeguards to prevent contributions on behalf of a designated beneficiary in excess of those necessary" for the beneficiary's education. Each state turns that into a maximum account balance per beneficiary, shown in the table below.
Annual exclusion. A contribution is a completed gift to the beneficiary. Up to the section 2503(b) annual exclusion, per donor and per beneficiary, it is not reported. A parent and a grandparent each have their own exclusion.
Five-year election (superfunding). Under section 529(c)(2)(B) a donor can treat a contribution above the exclusion as made in equal parts over five years, up to five times the exclusion, by checking the box on Schedule A of Form 709 for the year of the contribution and attaching an explanation. Other gifts to the same beneficiary do not change who can elect or the five-times cap; each year's fifth is combined with that year's other gifts against the exclusion. In the later years you report a fifth only if you have other reportable gifts to file Form 709 for. Anything above five times the exclusion is reported as a gift in the year it is made. Married couples can double both amounts by electing gift splitting, which itself requires Form 709. If the donor dies before the five years end, the part allocable to later years is included in the donor's gross estate.
K-12 and Roth rollovers. Starting in 2026 a 529 can pay up to $20,000 a year per beneficiary for K-12 tuition and expenses (Pub. L. 119-21, per IRS Topic 313). Unused money in an account kept 15 years can move to the beneficiary's Roth IRA, up to the annual Roth limit and $35,000 for life; see Roth IRA contribution limits.
529 maximum account balance and state tax breaks by state
Each limit below applies per beneficiary across all of that state's 529 plans, includes earnings, and can change at any time. A number appears only when we read it in the plan's own document or site (or a state agency page) on the date shown; plan documents are the final word. We could not confirm Arizona, Nevada, North Dakota, Rhode Island, Tennessee, Utah, Wyoming; those rows link to the plan instead of showing a number. Tax benefits marked "Not verified" need a check with the state tax agency.
| State | Plan(s) | Maximum account balance | Limit source and date read | State tax benefit |
|---|---|---|---|---|
| Alabama | CollegeCounts 529 Fund | $475,000 until 2026-11-17, then $550,000 | CollegeCounts 529 Program Disclosure Statement and Supplement No. 2 Read 2026-10-24 Supplement No. 2 raises the limit from $475,000 to $550,000 effective November 17, 2026. | Not verified |
| Alaska | T. Rowe Price 529 (formerly College Savings Plan), Other Education Trust of Alaska plans | $550,000 | T. Rowe Price 529 help center (Education Trust of Alaska) Read 2026-10-24 An older plan disclosure PDF on the plan's former site still shows $475,000; the current help center says $550,000. | Not verified |
| Arizona | AZ529 | Not verified | See the plan's official site | Not verified |
| Arkansas | Arkansas Brighter Future Direct 529 Plan | $500,000 | Brighter Future Direct Plan Program Description and October 2026 Supplement Read 2026-10-24 Applies to all Arkansas-sponsored 529 plans for the beneficiary and is measured on market value. | Deduction up to $5,000 single, $10,000 joint per taxpayer Contributions over the limit can be carried forward for the next four tax years. |
| California | ScholarShare 529 | $529,000 | ScholarShare Plan Description (Current Maximum Account Balance) Read 2026-10-24 | Not verified |
| Colorado | CollegeInvest 529 plans | $500,000 | CollegeInvest FAQs Read 2026-10-24 | Deduction up to $26,200 single, $39,200 joint per beneficiary |
| Connecticut | CHET Direct 529, CHET Advisor 529 | $550,000 | CHET 529 FAQ Read 2026-10-24 | Deduction up to $5,000 single, $10,000 joint per taxpayer |
| Delaware | Delaware College Investment Plan (DE529) | $500,000 | Fidelity: DE529 plan page Read 2026-10-24 | Deduction up to $1,000 single, $2,000 joint per taxpayer |
| District of Columbia | DC College Savings Plan | $500,000 | DC College Savings Plan FAQ Read 2026-10-24 | Deduction up to $4,000 single, $8,000 joint per taxpayer Contributions above the annual limit can be carried forward, subject to conditions. |
| Florida | Florida 529 Savings Plan, Florida Prepaid College Plans | $500,000 | Florida Prepaid Program Description and Participation Agreement (September 2025) Read 2026-10-24 | Florida has no personal income tax, so there is no state deduction or credit. |
| Georgia | Path2College 529 | $550,000 | Path2College Plan Description, Supplement No. 1 dated June 30, 2026 Read 2026-10-24 | Deduction up to $4,000 single, $8,000 joint per beneficiary |
| Hawaii | HI529 | $305,000 | HI529 frequently asked questions Read 2026-10-24 | Hawaii does not offer an income tax deduction for HI529 contributions. |
| Idaho | IDeal Idaho College Savings Program | $500,000 | IDeal Disclosure Statement Read 2026-10-24 | Deduction up to $6,000 single, $12,000 joint per taxpayer |
| Illinois | Bright Start 529, Bright Directions Advisor-Guided 529, Illinois First Steps | $550,000 | Bright Start Plan Description supplement (limit $550,000 from January 31, 2026) Read 2026-10-24 Applies to all Illinois 529 programs combined for the beneficiary, including Illinois First Steps. | Deduction up to $10,000 single, $20,000 joint per taxpayer |
| Indiana | Indiana529 Direct Savings Plan (formerly CollegeChoice 529 Direct), CollegeChoice 529 Advisor, CollegeChoice CD 529 | $450,000 | Indiana529 Direct Disclosure Booklet (November 2022) with September 2026 supplement Read 2026-10-24 Counts accounts in all Indiana-sponsored 529 plans for the beneficiary, measured on market value. | Credit of 20% of contributions, up to $1,500 |
| Iowa | ISave 529 (formerly College Savings Iowa) | $505,000 | ISave 529 Program Description (August 2024) with October 2026 supplement Read 2026-10-24 | Deduction up to $6,100 per account |
| Kansas | Quest529 | $550,000 | Quest529 Plan Description effective March 2, 2026 Read 2026-10-24 | Deduction up to $3,000 single, $6,000 joint per beneficiary Any state's plan qualifies |
| Kentucky | KY Saves 529 | $450,000 | KY Saves 529 FAQs Read 2026-10-24 | Not verified |
| Louisiana | START Saving Program | $500,000 | START Saving frequently asked questions Read 2026-10-24 The Disclosure Booklet on startsaving.la.gov gives the same $500,000. | Deduction up to $2,400 single, $4,800 joint per beneficiary Unused amounts carry forward to later tax years. |
| Maine | NextGen 529 | $570,000 | NextGen 529 FAQs Read 2026-10-24 | Deduction up to $1,000 per beneficiary Any state's plan qualifies |
| Maryland | Maryland 529 College Investment Plan, Maryland Prepaid College Trust | $500,000 | Maryland 529 Help Center Read 2026-10-24 Counts accounts in the Maryland Prepaid College Trust too. | Deduction up to $2,500 per beneficiary Amounts above the limit can be subtracted for up to the next 10 years. |
| Massachusetts | U.Fund 529 College Investing Plan | $500,000 | Fidelity: U.Fund plan page Read 2026-10-24 | Deduction up to $1,000 single, $2,000 joint per taxpayer |
| Michigan | Michigan Education Savings Program (MESP), Michigan Education Trust (MET), MI 529 Advisor | $500,000 | MESP Program Description (Supplement No. 5, July 1, 2026) Read 2026-10-24 | Deduction up to $5,000 single, $10,000 joint per taxpayer |
| Minnesota | Minnesota College Savings Plan | $525,000 | Minnesota College Savings Plan Description Read 2026-10-24 | Deduction up to $1,500 single, $3,000 joint per taxpayer |
| Mississippi | MACS (Mississippi Affordable College Savings) | $400,000 | Mississippi Treasury MACS flyer (September 2025) Read 2026-10-24 | Deduction up to $10,000 single, $20,000 joint per taxpayer |
| Missouri | MOST 529 | $550,000 | MOST 529 frequently asked questions Read 2026-10-24 | Deduction up to $8,000 single, $16,000 joint per taxpayer |
| Montana | Achieve Montana | $550,000 | Achieve Montana Program Description supplement dated October 2026 (limit $550,000 from February 5, 2026) Read 2026-10-24 | Deduction up to $4,600 single, $9,200 joint per taxpayer |
| Nebraska | NEST 529 plans | $550,000 | NEST 529 FAQs Read 2026-10-24 Applies across all plans run by the Nebraska State Treasurer. | Deduction up to $10,000 per taxpayer No carryforward. |
| Nevada | Vanguard 529 Plan, Other Nevada College Savings Plans | Not verified | See the plan's official site | Nevada does not impose a state income tax on individuals, so there is no state deduction or credit. |
| New Hampshire | UNIQUE College Investing Plan | $650,580 | Fidelity: UNIQUE College Investing Plan page Read 2026-10-24 Aggregated across all New Hampshire 529 accounts for the beneficiary. | Not verified |
| New Jersey | NJBEST 529 College Savings Plan | $525,000 | NJBEST Program Description supplement effective September 8, 2026 Read 2026-10-24 The supplement raises the limit from $305,000 to $525,000. | Deduction up to $10,000 per taxpayer |
| New Mexico | The Education Plan | $500,000 | The Education Plan FAQs Read 2026-10-24 | Deduction, no cap |
| New York | NY 529 Direct Plan, NY 529 Advisor-Guided Plan | $520,000 | NY 529 Direct Plan Disclosure Booklet Read 2026-10-24 The Disclosure Booklet measures the limit on the market value of the accounts plus total withdrawals, not on contributions alone. | Deduction up to $5,000 single, $10,000 joint per taxpayer |
| North Carolina | NC 529 Plan | $550,000 | NC 529 FAQs (College Foundation of North Carolina) Read 2026-10-24 | Not verified |
| North Dakota | College SAVE | Not verified | See the plan's official site The plan's costs page says "Maximum balance of $269,000 per account", which is not a per-beneficiary aggregate limit and looks older than other plans' pages, so no number is published. | Deduction up to $5,000 single, $10,000 joint per taxpayer |
| Ohio | Ohio 529 (CollegeAdvantage), CollegeAdvantage Advisor Plan, CollegeAdvantage Guaranteed Plan | $570,000 | CollegeAdvantage Offering Statement ($570,000 as of January 1, 2026) Read 2026-10-24 Recalculated each year; applies to all Ohio-sponsored 529 plans for the beneficiary. | Deduction up to $4,000 per beneficiary Unlimited carryforward of contributions over the limit. |
| Oklahoma | Oklahoma 529 College Savings Plan | $450,000 | Oklahoma 529 Program Description Read 2026-10-24 Includes the Advisor Plan. | Deduction up to $10,000 single, $20,000 joint per taxpayer |
| Oregon | Embark (Oregon College Savings Plan) | $400,000 | Embark Program Description (linked from oregoncollegesavings.com) Read 2026-10-24 | Credit up to $190 single, $380 joint |
| Pennsylvania | PA 529 Investment Plan, PA 529 Guaranteed Savings Plan | $511,758 | PA 529 Investment Plan Enrollment Guide Read 2026-10-24 | Deduction up to $19,000 single, $38,000 joint per beneficiary |
| Rhode Island | CollegeBound529, CollegeBound Saver | Not verified | See the plan's official site | Not verified |
| South Carolina | Future Scholar 529 | $575,000 | Future Scholar 529 common questions Read 2026-10-24 | Deduction, no cap |
| South Dakota | CollegeAccess 529 | $350,000 | CollegeAccess 529 frequently asked questions Read 2026-10-24 | South Dakota does not impose a state income tax, so there is no state deduction or credit. |
| Tennessee | TNStars 529 | Not verified | See the plan's official site | Tennessee's only income tax, on interest and dividends, was repealed for periods beginning January 1, 2021, so there is no state deduction or credit. |
| Texas | Texas College Savings Plan, LoneStar 529 Plan, Texas Tuition Promise Fund, Texas Guaranteed Tuition Plan | $500,000 | Texas College Savings Plan Plan Disclosure Statement and Supplement Read 2026-10-24 Applies to all Texas 529 programs combined for the beneficiary. | Texas has no state income tax, so there is no state deduction or credit. |
| Utah | my529 | Not verified | See the plan's official site | Not verified |
| Vermont | VT529 | $550,000 | VT529 benefits Read 2026-10-24 | Credit of 10% of the first $2,500 per taxpayer per beneficiary |
| Virginia | Invest529, Prepaid529 | $675,000 | Invest529 Program Description (October 1, 2026) Read 2026-10-24 Raised from $550,000 effective January 1, 2026; older Virginia529 pages may still show $550,000. | Deduction up to $4,000 per account Unlimited carryforward to future tax years. |
| Washington | WA529 Invest (formerly DreamAhead), GET | $500,000 | WA529 Invest frequently asked questions Read 2026-10-24 Counts accounts in other Washington 529 programs, including GET. | Washington has no individual income tax today (a 9.9% tax on income above $1 million starts in 2028), so there is no state deduction or credit. |
| West Virginia | SMART529 | $550,000 | SMART529 frequently asked questions Read 2026-10-24 Includes any amount in the Prepaid Tuition Plan. | Not verified |
| Wisconsin | Edvest 529, Tomorrow's Scholar | $613,240 | Edvest frequently asked questions (effective January 1, 2026) Read 2026-10-24 | Deduction up to $5,280 per beneficiary Amounts above the limit can be carried forward and subtracted in later years. |
| Wyoming | College Achieve 529 | Not verified | See the plan's official site | Wyoming has no individual income tax, so there is no state deduction or credit. |
Pub. 970 describes the federal rules at irs.gov/publications/p970. A deduction or credit usually applies only to your own state's taxpayers, and some states require the home-state plan. Check the state's tax agency for your return.
529 contribution limit questions
What is the 529 contribution limit?
There is no federal annual contribution limit for a 529 plan. Two limits apply in practice. The federal gift tax annual exclusion, $19,000 per donor per beneficiary in 2026, decides whether a contribution needs Form 709. And each state sets a maximum account balance per beneficiary, which ranges widely and changes from time to time.
What is the 5-year superfunding election?
A donor can elect to treat a 529 contribution above the annual exclusion as made in equal parts over five years, so a single gift of up to five times the exclusion, $95,000 in 2026 ($190,000 for a married couple electing gift splitting), avoids using lifetime exemption. It is made on Form 709 for the year of the contribution and is open only when the contribution is above the annual exclusion. Each year's fifth is combined with that year's other gifts to the same beneficiary against the exclusion.
What is the 529 contribution limit for 2027?
The 2027 gift tax annual exclusion is computed at $20,000 (the IRS has not announced it), which would make the five-year election $100,000. State account balance limits are set by each plan, not by the IRS, and are not tied to the calendar year.
What is the maximum a 529 account can hold?
Each state sets a maximum account balance per beneficiary across all of that state's 529 plans, because federal law requires safeguards against contributions beyond what the beneficiary's education could need. Once the balance reaches the limit the plan stops accepting contributions, but earnings can still push the balance higher. The table above lists each limit with the official source and the date we read it.
Do I get a state tax break for 529 contributions?
Many states with an income tax offer a deduction or credit, with different caps, carryforward rules and, in some states, a requirement to use the home-state plan. Some states have no income tax, and a few have an income tax but no break for 529 contributions. The table lists the rules we have verified from a state tax agency or plan page.
Can unused 529 money be rolled into a Roth IRA?
Yes, within limits. A 529 account kept for 15 years can roll money to the beneficiary's Roth IRA by direct transfer, up to the Roth IRA annual contribution limit and $35,000 over the beneficiary's lifetime, and only for contributions (and their earnings) made more than five years earlier. See the Roth IRA contribution limits page for the annual limit.
How much can a 529 pay for private K-12 tuition?
Since 2026, qualified withdrawals for elementary and secondary school expenses are limited to $20,000 per beneficiary per year across all 529 plans, up from $10,000 under earlier law (Pub. L. 119-21). Some states do not treat K-12 withdrawals as qualified for state tax purposes.
Do grandparents have a separate limit?
The annual exclusion is per donor, so a parent and a grandparent can each give $19,000 to the same beneficiary in 2026 without Form 709. The state maximum account balance is per beneficiary across all owners, so it is shared.
Authoritative sources: 26 U.S.C. 529 · 26 U.S.C. 2503 · IRS Publication 970 · IRS Topic 313 · IRS Form 709 instructions