I am a Missouri resident who works in Kansas (wife works in Missouri).  We have three Missouri Most-529 accounts for our children (I am the account owner for all three).  I know both KS and MO have parity for 529 contribution deductions for 529 accounts in other states.  My question is since I personally have all KS income and am the 529 account owner, am I required to take the deduction for 529 contributions from my KS income taxes or am I able to choose which state to take the deduction from, since my wife's income is from MO?  I assume I cannot take the deduction from both state's income taxes, but I want to know if I am able to choose which state I want the deduction to apply toward.