---
title: "529 Plan Contribution Limits"
description: "529 plan contribution limits and gift tax rules through 2026: $19,000 annual exclusion, $95,000 five-year superfunding, and the SECURE 2.0 Roth IRA rollover."
canonical: https://www.getswoopr.com/tables/retirement/529-plan-contribution-limits/
source: "Swoopr Investment: https://www.getswoopr.com"
---

## Direct Answer



> There is no federal annual limit on 529 contributions. The practical cap is the annual gift tax exclusion ($19,000 per recipient in 2026, unchanged from 2025), with the option to superfund five years at once ($95,000 single/$190,000 married in 2026). Starting in 2024, SECURE 2.0 allows rolling unused 529 funds to a Roth IRA (lifetime limit $35,000).








# 529 Plan Contribution Limits and Gift Tax Rules




## Annual gift tax exclusion and 529 superfunding limits (2013-2026)



529 contributions are treated as gifts. Amounts up to the annual gift tax exclusion avoid gift tax reporting entirely. Superfunding elections are made on IRS Form 709.



| Year | Annual Exclusion (Per Recipient) | 5-Year Superfunding (Single) | 5-Year Superfunding (Married Couple) |
| --- | --- | --- | --- |
| 2013-2017 | $14,000 | $70,000 | $140,000 |
| 2018-2021 | $15,000 | $75,000 | $150,000 |
| 2022 | $16,000 | $80,000 | $160,000 |
| 2023 | $17,000 | $85,000 | $170,000 |
| 2024 | $18,000 | $90,000 | $180,000 |
| 2025 | $19,000 | $95,000 | $190,000 |
| 2026 | $19,000 | $95,000 | $190,000 |



Source: [IRS: Topic No. 313 Qualified Tuition Programs (QTPs)](https://www.irs.gov/taxtopics/tc313), [IRS: Rev. Proc. 2025-32](https://www.irs.gov/irb/2025-45_IRB) (2026 gift tax exclusion), and [IRS: 401(k) limit increases to $24,500 for 2026, IRA limit increases to $7,500](https://www.irs.gov/newsroom/401k-limit-increases-to-24500-for-2026-ira-limit-increases-to-7500) (2026 IRA limit). Last verified: October 2026. Verify current-year figures at IRS.gov before making decisions.




## Key rules and limits



Each state sets its own aggregate balance limit, typically ranging from $300,000 to $550,000 per beneficiary. Contributions above the annual gift exclusion count against your lifetime gift and estate tax exemption. SECURE 2.0 rollover to Roth IRA: account must be at least 15 years old; annual rollover capped at the IRA contribution limit; lifetime limit $35,000.




## Frequently asked questions



Is there an annual limit on 529 contributions?


There is no federal statutory annual contribution limit for 529 plans. The practical limit is the annual gift tax exclusion ($19,000 per recipient in 2026, unchanged from 2025). Contributions above that amount count against your lifetime gift and estate tax exemption. The superfunding strategy lets you make five years of contributions at once for amounts up to $95,000 per recipient in 2026.



What is 529 superfunding?


Superfunding allows a donor to contribute up to five times the annual gift tax exclusion in a single year, treating it as spread over five years. A couple could contribute $190,000 to a grandchild's 529 in 2026 without gift tax implications, as long as they make no additional gifts to that beneficiary for five years. The election is made on Form 709.



Can leftover 529 funds be converted to a Roth IRA?


Starting in 2024, SECURE 2.0 allows rolling unused 529 assets into a Roth IRA for the beneficiary. The 529 account must be at least 15 years old, annual rollovers are capped at the IRA contribution limit ($7,500 in 2026), and the lifetime rollover limit is $35,000. The rollover counts against the beneficiary's annual Roth IRA contribution limit.








## Cite This Page



If you reference this table in your own work, use the following citation format and add the date you accessed it:



> Swoopr Editorial Team. (2026). *529 Plan Contribution Limits and Gift Tax Rules*. Swoopr Investment. [https://www.getswoopr.com/tables/retirement/529-plan-contribution-limits/](https://www.getswoopr.com/tables/retirement/529-plan-contribution-limits/)



Check the figures against the primary sources listed under References before you rely on or republish them; the series they come from are revised.







## References



- [IRS: Rev. Proc. 2025-32](https://www.irs.gov/irb/2025-45_IRB)
- [IRS: 401(k) limit increases to $24,500 for 2026, IRA limit increases to $7,500](https://www.irs.gov/newsroom/401k-limit-increases-to-24500-for-2026-ira-limit-increases-to-7500)
- [IRS: Topic No. 313 Qualified Tuition Programs (QTPs)](https://www.irs.gov/taxtopics/tc313)








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