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Level 2
posted Dec 27, 2021 12:36:42 PM

529 contribution limit for self

Hi Is there contribution limit for 529 account? I am using it for graduate school started this summer. I understand its 15k per beneficiary per donor for “child”.

 

Q1. Is it also same for “self”?  

Q2. 15k from myself + 15 k from husband allowed given we are filing jointly? 

 

0 2 547
1 Best answer
Level 15
Dec 27, 2021 3:10:18 PM

There is no limit for a person contributing to their own (self) 529 plan.

 

Actually, there is also no limit for contributing to a 529 where someone else (usually your child) is the beneficiary.  The $15,000 limit refers to whether the gift tax return rules apply.  There a special rule for 529 plans.  Individuals may contribute as much as $75,000 to a 529 plan in 2021 if they treat the contribution as if it were spread over a 5-year period.

2 Replies
Level 15
Dec 27, 2021 3:10:18 PM

There is no limit for a person contributing to their own (self) 529 plan.

 

Actually, there is also no limit for contributing to a 529 where someone else (usually your child) is the beneficiary.  The $15,000 limit refers to whether the gift tax return rules apply.  There a special rule for 529 plans.  Individuals may contribute as much as $75,000 to a 529 plan in 2021 if they treat the contribution as if it were spread over a 5-year period.

Level 2
Dec 27, 2021 6:18:56 PM

Thank you! Noted gift return tax rules does not apply to self.