Many parents are looking for ways to save for their child’s education, 529计划是一个很好的方法. 更好的是, 这要归功于2017年通过的税收改革立法, 529 plans are now available to parents wishing to save for their child’s K-12 education as well as college (two and four-year programs) or vocational school.
2009年的《最正规外围足球平台》扩大了529计划，将费用包括在内, 书, 供应, and 设备 for apprenticeship programs and repayment of principal and interest on student loan debt for the designated beneficiary or the beneficiary’s sibling, 终身上限为10美元,000.
你可以在任何一个州开立529计划, and there are no income restrictions for the individual opening the account. 贡献, 然而, 必须是现金, and the total amount must not be more than is reasonably needed for higher education (as determined initially by the state). A minimum investment may be required to open the account, such as $25 or $50.
Each 529 Plan has a designated beneficiary (the future student) and an account owner. The account owner may be a parent or another person and typically is the principal contributor to the plan. The account owner is also entitled to choose (and change) the designated beneficiary.
Neither the account owner nor beneficiary may direct investments. Still, the state may allow the owner to select a type of investment fund (e.g., fixed-income securities) and change the investment annually as well as when the beneficiary is changed. The account owner decides who gets the funds (can pick and change the beneficiary) and is legally allowed to withdraw funds at any time, 受到税收和罚款(关于这个主题的更多信息如下).
不像其他高等教育资金的税收减免, such as the American Opportunity and Lifetime Learning Tax Credits, 529计划不仅限于资助学费. Room, board, lab fees, 书, and 供应 can be purchased with funds from your 529 Savings Account. 然而, 个别州的项目可以有一个更狭义的定义, 所以检查一下你所在的州.
免税的分布
Distributions from 529 plans are tax-free as long as they are used to pay qualified higher-education expenses for a designated beneficiary. Distributions are tax-free even if the student claims the American Opportunity Credit, 终身学习学分, or tax-free treatment for a Section 530 Coverdell 教育 Savings Account (ESA) distribution – provided the 529 plan distributions aren’t covering the same specific expenses.
合格费用包括学费, 所需的费用, 书, 供应, 设备, 特殊需要服务. Room and board also qualify for someone who is at least a half-time student. 也, 从2018年开始, 合格的费用包括高达10美元,000 in annual expenses for tuition in connection with enrollment or attendance at an elementary or secondary public, 私人, 或者宗教学校.
Qualified expenses also include computers and related 设备 used by a student while enrolled at an eligible educational institution; 然而, 为运动而设计的软件, 游戏, or hobbies does not qualify unless it is predominantly educational in nature.
联邦税法
所得税. 贡献 made by the account owner or other contributor are not deductible for federal income tax purposes, 但许多州提供减免或抵免. 在该计划中，供款收入是免税的. Distributions for a purpose other than qualified education are taxed to the one receiving the distribution. 除了, the taxable portion of the distribution will incur a 10 percent penalty, comparable to the 10 percent penalty that applies to Coverdell ESAs. 也, the account owner may change the beneficiary designation from one to another in the same family. Funds in the account roll over tax-free for the benefit of the new beneficiary.
赠与税. 就赠与税而言, contributions are treated as completed gifts even though the account owner has the right to withdraw them – thus, 他们有资格获得最高17美元的补贴,2023年的年度赠与税减免($16,000 in 2022). 一位捐款超过17美元,000 may elect to treat the gift as made in equal installments over that year and the following four years so that up to $85,第一年可以免税.
遗产税. Funds in the account at the designated beneficiary’s death are included in the beneficiary’s estate – another odd result since those funds may not be available to pay the tax. Funds in the account at the account owner’s death are not included in the owner’s estate, except for a portion where the gift tax exclusion installment election is made for gifts over $17,000 ($16,000 in 2022). Here is an example: If the account owner made the election for a gift of $85,000 ($80,000 in 2022), a part of that gift is included in the estate if the owner dies within five years.
A Section 529 plan can be an especially attractive estate-planning move for grandparents. 供款没有收入限制, 账户所有人最多给85美元,000 ($80,000 in 2022) avoids gift tax and estate tax by living five years after the gift, 但却有能力改变受益人.
州税. 各州的税收规定各不相同. 有些反映了联邦规定，有些则完全不同. 有关各州529计划的概述，请参阅: 大学储蓄计划网络(CSPN).
展望未来
从2024年开始, 529 college savings plans maintained for at least 15 years can be rolled over to a Roth IRA. Any contributions (and earnings on those contributions) to the 529 plan made within the last five years are not eligible. The rollover must be trustee to trustee, with a lifetime limit of $35,000 per account beneficiary. 滚转受罗斯个人退休帐户年度供款限额的限制.
