Can I deduct a gift made to a friend's 529?

If so, is the deduction available if gift is made across state lines?

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Gifts are not tax deductible. If it was over $14,000 you would need to file a gift tax return in most cases. If under $14k, then no reporting is needed.

Correct. For federal taxes, 529 contributions are not deductible, even as a gift. But the earnings grow tax free for you. Certain states will allow the deduction, if both you and the 529 plan are in the same state.