Contributions to a qualified college savings plan are not deductible on your federal return, but may be deductible on your state return. If your state allows a deduction, you will see the entry point as you work through the state return.
NOTE: West Virginia state tax advantages include the ability to reduce your federal gross adjusted income by the amount contributed to a SMART529 account when figuring your West Virginia Personal Income Tax. Tax deductible contributions must be postmarked by December 31 of the year for which the deduction is taken. Qualified distributions are not subject to West Virginia State Income Tax.