No.
The deduction allowed on the Pennsylvania tax return (PA-40) is for a PA529 Plan only, and in order to open a PA529, one needs to be a resident.
The instructions for the PA-40 are not very clear in stating the type of plan or taxpayer that may claim the credit, but research on the PA-529 makes it clearer that the credit is for the state administered plans exclusively.
(There is specific reference to a PA259 on PA Schedule O page 10-
"REMINDER: Include the amount of any IRC Section 529 contribution reported and made from the immediately preceding tax year’s PA-40 Schedule P, Refund Donations to Pennsylvania 529 College Savings Program Accounts.")
PA Schedule O
North Carolina, for tax year 2021, does not offer any state credit for 529 Plan contributions.
FAQ about PA 529 plans
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