I live in Kansas and work in Missouri, and contribute to a 529 plan (Kansas plan, although I think that doesn't matter in the context of this question, since both deductions accept out-of-state 529 plans). I know I can only apply the 529 deduction for one state, but am I required to apply it to the state in which I live (i.e. Kansas), or do I have flexibility to instead apply it to the state I work (which happens to have a larger deduction in this example)?