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5 surprising benefits of 529 plans

Key takeaways

  • 529 educational savings plans offer tax advantages that can help parents save and pay for a child's education and a variety of qualified expenses.
  • Withdrawals from a 529 plan account are federal income tax-free when used for a range of qualified educational expenses, such as tuition, books, and up to $10,000 per year in K–12 education costs.
  • Saving early and consistently in a 529 plan can help you reach your college savings target without sacrificing other financial goals.

As college costs continue to rise, parents who want to help their children pay for school may worry about being able to afford it. Luckily there is an account designed to help ease the burden of paying for higher education: the 529 college savings plan.

A 529 plan is a state- or state agency-sponsored investment account that allows you to save for education expenses with tax-deferred growth potential and federal income tax-free withdrawals when used for qualified expenses including college, university, or vocational school tuition and related expenses, as well as K–12 education costs (up to $10,000 per year) and student loan payments up to a lifetime limit of $10,000.

“We've seen the cost of college consistently rise at a rate higher than inflation—keeping pace with rising costs is an important reason to consider investing your college savings and taking advantage of the tax-deferred growth potential in a 529 plan,” says Michael Rusinak, vice president of Financial Solutions at Fidelity.

About two-thirds (68%) of parents and one-fourth (23%) of grandparents surveyed by Fidelity said saving for their children’s or grandchildren’s future education is a top financial goal.1

Yet many people surveyed choose not to set up a 529 plan account, instead setting aside college funds in a regular savings or brokerage account—if at all. Many believe these accounts to be more flexible than 529 plans, since there’s no penalty if you use those funds for non-education expenses.

If you’re not sure whether a 529 plan is suitable for your educational savings needs, here are 5 potential benefits of 529 plans.

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1. 529 plans are dedicated education accounts

Unlike other types of savings vehicles, 529 savings plans are tax-advantaged savings accounts designed specifically for education savings.

Fidelity research shows that older parents who aren’t currently saving in a 529 account often prefer brokerage accounts for education savings, likely because they’re balancing college planning with retirement goals and other midlife financial responsibilities.2

While the ability to tap into funds without restrictions may feel like a safer, more versatile option, 529 account owners also retain control over their assets. Additionally, since 529 plans are designed with education in mind, they could potentially help with long-term planning for educational goals. However, it’s important to note that investment allocations can only be changed twice per calendar year, or if you change beneficiaries, and you are limited to the investment options offered. You can always select different allocations for new contributions. If you withdraw money for anything that doesn’t meet the qualified expense criteria, any part of the distribution that is made up of earnings on contributions will be taxed as ordinary income and could incur a 10% federal penalty.

Find out more in Viewpoints: How to spend from a 529 college plan

2. 529 plans have important tax advantages

When you spend 529 funds on qualified education expenses, withdrawals are federal income tax-free. If needed, a nonqualified distribution can be taken with the earnings portion being taxed. “You can withdraw money from a 529 for non-education purposes, such as covering an emergency expense, but keep in mind you will need to pay taxes and a 10% penalty on the growth portion of the withdrawal,” Rusinak says.

While there are no annual 529 contribution limits, each state has its own account balance limit. Additionally, an IRS rule on gifting comes into play that may influence how much you contribute to a plan annually. In 2025, you can gift up to $19,000 to anyone (or $38,000 if you’re married and file taxes jointly) without having to report it to the IRS. Contributions to 529s are considered gifts, so the $19,000 limit applies. 529 college savings plans offer a unique feature that allows accelerated gifting, which combines 5 years’ worth of gifts ($95,000 per individual or $190,000 combined for spouses who gift split) to a 529 into a single year with a strategy known as superfunding, or front-loading.3

3. Funds in a 529 can be used for more than just college expenses

529 plans originated in the 1990s as a way to help families set aside money for post-secondary education costs.4 But about one-fourth (26%) of parents surveyed by Fidelity who don’t use a 529 expressed concern that their child will decide not to attend college and therefore believe the 529 funds will go to waste. Among parents who haven’t started saving at all, 38% said concern over whether their child will continue their education is a prominent reason why they haven’t saved. Around 16% of grandparents surveyed by Fidelity shared the same concern.5

In recent years, changing laws have begun to address these concerns by introducing other uses for 529 funds beyond college and university expenses.

You can now use up to $10,000 per year of 529 plan funds to cover elementary, middle, or high school tuition, books, supplies, and equipment. (This amount increases to $20,000 starting in 2026.) As with college costs, withdrawals used for qualified K–12 expenses are federal income tax-free.6

If your child decides not to go to college or ends up with excess 529 funds because they received a scholarship or financial aid or attended a less-expensive school, your money isn’t stuck. There are a few ways to utilize the funds without triggering taxes or penalties:

  • Change the beneficiary to an eligible family member of the original beneficiary, such as a son, daughter, brother, sister, spouse, and more.7
  • Under certain conditions you may be eligible to transfer assets from your 529 to a Roth IRA established for the beneficiary of the 529 account. The 529 must have been open and maintained for the designated beneficiary for at least 15 years, and the transfers must come from contributions made at least 5 years prior to the transfer date. Additionally, transfers cannot exceed the annual Roth IRA contribution limit ($7,000 in 2025) and there is a $35,000 lifetime limit.8
  • Pay up to an aggregate lifetime limit of $10,000 toward the principal or interest on a qualified education loan in the name of the designated beneficiary or their siblings.9

Find out more about how unused 529 funds can be used in Viewpoints: How unused 529 assets can help with retirement planning

4. You don’t need to save a lot of money to make opening a 529 worthwhile

Sixty-two percent of parents surveyed by Fidelity who hadn’t started saving for college in any type of account said it’s because they have other financial priorities. Among parents who do save in a 529 account, 42% said more pressing financial priorities stop them from increasing their contributions.10

”Like other financial goals, it's key to understand how much you can save and to set achievable goals. Also like other goals, it's something that can be periodically revisited as your financial situation changes,” says Rusinak, who suggests for those aiming to cover 50% of 4-year college costs that they save 10% yearly of the current annual cost of a given school from the time a child is born until they graduate high school. For example, the current national average for a year of in-state public college or university cost around $30,000 in 2024, which comes out to $250 per month over 12 months, Rusinak says.11,12 If you or your child have a specific college in mind, you can find annual cost-of-attendance figures listed on the school’s website. Breaking down the overall savings target into smaller chunks could potentially help budgeting for it feel more manageable.

“Starting to save early is another thing you can do in order to take some stress off of other financial goals,” Rusinak says. “Even if you don't have much to save early on, you can get yourself set up better by giving your investments time to potentially grow.”

5. Setting up a 529 can be simple

Setting up a 529 account is fairly straightforward and, in many cases, can be accomplished online through a provider.

Each state has its own 529 plan, offering different investment options and tax benefits. But you don’t have to choose the plan from the state you live in or the state where your child plans to attend school. State plans often provide a tax deduction and other benefits for account owners who are residents, but there may be reasons to choose an out-of-state plan. It’s important to review a plan’s fees, investment options, and account maximums to find a plan that fits your goals.

Fidelity lets you browse Fidelity-managed 529 plan options online.

Remember to set up recurring contributions to the 529 to save on a consistent schedule, and consider asking friends and family to make gifts to the account for birthdays and celebrations for an extra boost.

Find out how Fidelity makes online gifting easy.

Important to know: 529 plans have lifetime, or aggregate, account maximums set by each state. The 529 account maximums generally reflect an estimate of what it costs to attend a high-end college in that state, though the funds can be used at any qualified institution.

Will a 529 work for you?

If you’re a parent or grandparent with the ability to set aside any amount of money for your child’s or grandchild’s future college experience—or even K–12 education expenses—a 529 plan is worth strong consideration. Not only does it allow you to invest your savings in a dedicated education account, but it can provide important tax advantages. And if your student decides not to attend college after all, there are other tax-smart ways to use the funds. Talk to a financial professional to understand all the potential benefits of a 529 and to see how one could fit into your overall financial plan.

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529 plan FAQs

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1. 529 Barrier Prioritization Survey, Fidelity, 2023. Note: Fidelity surveyed 251 parents and 141 grandparents about the biggest barriers to saving for future education and college expenses including through a 529 plan account. 2. 529 Barrier Prioritization Survey, Fidelity, 2023. 3. An accelerated transfer to a 529 plan (for a given beneficiary) of $95,000 (or $190,000 combined for spouses who gift split) will not result in federal transfer tax or use of any portion of the applicable federal transfer tax exemption and/or credit amounts if no further annual exclusion gifts and/or generation-skipping transfers to the same beneficiary are made over the five-year period and if the transfer is reported as a series of five equal annual transfers on Form 709, United States Gift (and Generation-Skipping Transfer) Tax Return. If the donor dies within the five-year period, a portion of the transferred amount will be included in the donor's estate for estate tax purposes. 4. Internal Revenue Service, 529 Plans: Questions and Answers, 2025. 5. 529 Barrier Prioritization Survey, Fidelity, 2023.

6. 

529 distributions for qualified education expenses are generally federal income tax free. 529 assets may be used to pay for (i) qualified higher education expenses, (ii) qualified expenses for registered apprenticeship programs, (iii) up to $10,000 per taxable year per beneficiary for tuition expenses ($20,000 for expenses beginning in taxable years after December 31, 2025) in connection with enrollment at a public, private, and religious elementary and secondary educational institution. Although such assets may come from multiple 529 accounts, the $10,000 qualified withdrawal ($20,000 beginning in taxable years after December 31, 2025) limit will be aggregated on a per beneficiary basis. The IRS has not provided guidance to date on the methodology of allocating the $10,000 annual maximum ($20,000 beginning in taxable years after December 31, 2025) among withdrawals from different 529 accounts, (iv) amounts paid as principal or interest on any qualified education loan of a 529 plan designated beneficiary or a sibling of the designated beneficiary. The amount treated as a qualified expense is subject to a lifetime limit of $10,000 per individual. Although the assets may come from multiple 529 accounts, the $10,000 withdrawal limit for qualified educational loans payments will be aggregated on a per individual basis. The IRS has not provided guidance to date on the methodology of allocating the $10,000 annual maximum among withdrawals from different 529 accounts, and (v) tuition, fees, books, supplies, and equipment required for the enrollment or attendance in a recognized postsecondary credential program as defined under Section 529 of the Code and identified by the Secretary of the Treasury as being such a reputable program.

Any earnings on distributions not used for qualified higher educational expenses or that exceed distribution limits may be taxed as ordinary income and may be subject to a 10% federal tax penalty. Some states do not conform with federal tax law. Please check with your home state to determine if it recognizes the expanded 529 benefits afforded under federal tax law, including distributions for elementary and secondary education expenses, apprenticeship programs, postsecondary credentialing programs, and student loan repayments. You may want to consult with a tax professional before investing or making distributions.

7. 

The new beneficiary must be an eligible family member of the original beneficiary to avoid federal income taxes and the 10% federal penalty. A family member is a person who has one of the following relationships with the original beneficiary: (1) son or daughter; (2) stepson or stepdaughter; (3) brother, sister, stepbrother, or stepsister; (4) father, mother, or an ancestor of either; (5) stepfather or stepmother; (6) son or daughter of a brother or sister; (7) brother or sister of a father or mother; (8) son or daughter-in-law, father or mother-in-law, brother or sister-in-law; (9) spouses of the individuals listed in (1)–(8) or the spouse of the beneficiary; and (10) any first cousin. Note that a new account will be required in order to change the beneficiary.

8. 

Beginning January 2024, the Secure 2.0 Act of 2022 (the "Act") provides that you may transfer assets from your 529 account to a Roth IRA established for the Designated Beneficiary of a 529 account under the following conditions: (i) the 529 account must be maintained for the Designated Beneficiary for at least 15 years, (ii) the transfer amount must come from contributions made to the 529 account at least five years prior to the 529-to-Roth IRA transfer date, (iii) the Roth IRA must be established in the name of the Designated Beneficiary of the 529 account, (iv) the amount transferred to a Roth IRA is limited to the annual Roth IRA contribution limit, and (v) the aggregate amount transferred from a 529 account to a Roth IRA may not exceed $35,000 per individual. It is your responsibility to maintain adequate records and documentation on your accounts to ensure you comply with the 529-to-Roth IRA transfer requirements set forth in the Internal Revenue Code. The Internal Revenue Service (“IRS”) has not issued guidance on the 529-to-Roth IRA transfer provision in the Act but is anticipated to do so in the future. Based on forthcoming guidance, it may be necessary to change or modify some 529-to-Roth IRA transfer requirements. Please consult a financial or tax professional regarding your specific circumstances before making any investment decision.

9. 

529 distributions for qualified education expenses are generally federal income tax free. 529 assets may be used to pay for (i) qualified higher education expenses, (ii) qualified expenses for registered apprenticeship programs, (iii) up to $10,000 per taxable year per beneficiary for tuition expenses ($20,000 for expenses beginning in taxable years after December 31, 2025) in connection with enrollment at a public, private, and religious elementary and secondary educational institution. Although such assets may come from multiple 529 accounts, the $10,000 qualified withdrawal ($20,000 beginning in taxable years after December 31, 2025) limit will be aggregated on a per beneficiary basis. The IRS has not provided guidance to date on the methodology of allocating the $10,000 annual maximum ($20,000 beginning in taxable years after December 31, 2025) among withdrawals from different 529 accounts, (iv) amounts paid as principal or interest on any qualified education loan of a 529 plan designated beneficiary or a sibling of the designated beneficiary. The amount treated as a qualified expense is subject to a lifetime limit of $10,000 per individual. Although the assets may come from multiple 529 accounts, the $10,000 withdrawal limit for qualified educational loans payments will be aggregated on a per individual basis. The IRS has not provided guidance to date on the methodology of allocating the $10,000 annual maximum among withdrawals from different 529 accounts, and (v) tuition, fees, books, supplies, and equipment required for the enrollment or attendance in a recognized postsecondary credential program as defined under Section 529 of the Code and identified by the Secretary of the Treasury as being such a reputable program.

Any earnings on distributions not used for qualified higher educational expenses or that exceed distribution limits may be taxed as ordinary income and may be subject to a 10% federal tax penalty. Some states do not conform with federal tax law. Please check with your home state to determine if it recognizes the expanded 529 benefits afforded under federal tax law, including distributions for elementary and secondary education expenses, apprenticeship programs, postsecondary credentialing programs, and student loan repayments. You may want to consult with a tax professional before investing or making distributions.

10. 529 Barrier Prioritization Survey, Fidelity, 2023. 11. "Trends in College Pricing and Student Aid 2024," The College Board, October 2024. 12. The savings rate formula was derived using Monte Carlo analysis to determine what level of savings would be needed in order to pay for college expenses with a 75% probability of success. A rolldown allocation was used for modeling the asset mix which becomes more conservative as college start approaches. An inflation rate of 5% is used for the growth of college costs. Taxes and fees are not modeled and would reduce potential returns. The results are hypothetical and do not reflect the expected performance of a specific product, investment or account.

Any earnings on nonqualified distributions are subject to federal income taxes at the distributee’s rate, as well as to a 10% federal penalty tax.

The new beneficiary must be an eligible family member of the original beneficiary to avoid federal income taxes and the 10% federal penalty. A family member is a person who has one of the following relationships with the original beneficiary: (1) son or daughter; (2) stepson or stepdaughter; (3) brother, sister, stepbrother, or stepsister; (4) father, mother, or an ancestor of either; (5) stepfather or stepmother; (6) son or daughter of a brother or sister; (7) brother or sister of a father or mother; (8) son or daughter-in-law, father or mother-in-law, brother or sister-in-law; (9) spouses of the individuals listed in (1)–(8) or the spouse of the beneficiary; and (10) any first cousin. Note that a new account will be required in order to change the beneficiary.

This information is intended to be educational and is not tailored to the investment needs of any specific investor.

Investing involves risk, including risk of loss.

The third-party trademarks and service marks appearing herein are the property of their respective owners.

Views expressed are as of the date indicated, based on the information available at that time, and may change based on market or other conditions. Unless otherwise noted, the opinions provided are those of the speaker or author and not necessarily those of Fidelity Investments or its affiliates. Fidelity does not assume any duty to update any of the information.

Units of the portfolios are municipal securities and may be subject to market volatility and fluctuation.

Please carefully consider the plan's investment objectives, risks, charges, and expenses before investing. For this and other information on any 529 college savings plan managed by Fidelity, contact Fidelity for a free Fact Kit, or view one online. Read it carefully before you invest or send money.

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