529 Contributions max gift

[VolvoGirl]

Do gifts to a 529 plan fall under the 19,000 yearly Gift limit?  For my niece.   

[M-MTax]

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@VolvoGirl wrote:

Do gifts to a 529 plan fall under the 19,000 yearly Gift limit?

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Yes, but you can "superfund it".

See https://www.irs.gov/instructions/i709#en_US_2025_publink16784xd0e1331

[M-MTax]

If in 2025, you contributed more than $19,000 to a qualified tuition plan (QTP) on behalf of any one person, you may elect to treat up to $95,000 of the contribution for that person as if you had made it ratably over a 5-year period. The election allows you to apply the annual exclusion to a portion of the contribution in each of the 5 years, beginning in 2025. You can make this election for as many separate people as you made QTP contributions.

[VolvoGirl]

Thanks.   I don't think I will be contributing that much.   Just made my first contribution.  Oh, what is the gift limit for 2026?  

[M-MTax]

They indexed it to inflation in increments of $1,000 so it should still be $19,000 in 2026.