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A: Anyone can contribute to a 529 plan. A married couple can contribute up to $24,000 a year (or $12,000 per individual), up to a maximum value of $250,000.There is also a provision that allows a lump-sum contribution of $120,000 per married couple or $60,000 per individual. married couple can contribute up to $24,000 a year (or $12,000 per individual), up to a maximum value of $250,000. There is also a provision that allows a lump-sum contribution of $120,000 per married couple or $60,000 per individual.
First, they. find the $25,300-25,350 taxable income line. Next, they find. the column for married filing jointly and read down the. column. The amount shown where the taxable income line. and filing status column meet is $2,876. This is the tax. amount they should enter on Form 1040, line 44.