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Employee
December 31, 2024
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If I rollover from one 529 plan A to 529 plan B, can I still make an annual contribution ($19K limit for 2025) to 529 plan B?

  • December 31, 2024
  • 1 reply
  • 0 views
In other words, are 529-to-529 rollovers considered separate from 529 contribution in that same year?
    Best answer by Hal_Al

    Q. If I rollover from one 529 plan A to 529 plan B, can I still make an annual contribution ($19K limit for 2025) to 529 plan B?

    A. Yes.

     

    Q. In other words, are 529-to-529 rollovers considered separate from 529 contribution in that same year?

    A. Yes.

     

    A rollover is not classified as an contribution, for purposes of the $19K gift tax form reporting rules. 

     

    Also see this, regarding "super funding" a 529 plan. https://www.savingforcollege.com/article/10-rules-for-superfunding-a-529-plan

     

     

    1 reply

    Hal_Al
    Hal_AlAnswer
    Employee
    December 31, 2024

    Q. If I rollover from one 529 plan A to 529 plan B, can I still make an annual contribution ($19K limit for 2025) to 529 plan B?

    A. Yes.

     

    Q. In other words, are 529-to-529 rollovers considered separate from 529 contribution in that same year?

    A. Yes.

     

    A rollover is not classified as an contribution, for purposes of the $19K gift tax form reporting rules. 

     

    Also see this, regarding "super funding" a 529 plan. https://www.savingforcollege.com/article/10-rules-for-superfunding-a-529-plan

     

     

    datta_devAuthor
    Employee
    January 1, 2025

    Thank you, very helpful!