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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.
In addition, several states that collect income taxes offer no deduction for residentsâ 529 plan contributions. Contributions to another stateâs 529 plan typically bring no tax deduction, but a handful of states offer whatâs called tax parity..That means account owners get a deduction for 529 plan contributions to any stateâs program.Corley points out that a few states, such as Colorado, New Mexico, South Carolina and West Virginia, offer a tax deduction up to the full amount of the annual plan contribution.now the ins and outs of 529 plan tax benefits, which differ depending on your state. Most states offer a income-tax deduction for any contributions a resident makes to their 529 plan.