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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.
Keep in mind that Form 709 is only required when you give away more than the annual exclusion. So a married couple with a married child can give away $56,000 in one year without having to report the gift: each parent gives the child and the child's spouse $14,000 each.his $5.43 million exclusion means that even if you have to file a Form 709 because you gave away more than $14,000 to any one person last year, you will owe taxes only if you have given away more than a total of $5.43 million in the past.