Where do I enter 529 plan contributions on a DE tax return?

[VictoriaD75]

Because your 529 plan contributions are not deductible on the federal return, you will have to go through the interview questions while preparing your state return.

According to the Delaware Department of Treasury:

Federal adjusted gross income will be reduced for any contribution up to $1,000 (or $2,000 for joint returns) with a few conditions.

The deduction will NOT apply to:

• Tuition in connection with enrollment or attendance at an elementary or secondary public, private, or religious school
• Individuals with a federal AGI greater than $100,000 (or $200,000 for joint returns).

Deductions for couples with an AGI below $200,000 are capped at $2,000.

DE529 Education Savings Plan

@vrmccathern