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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.
All partnerships must file Internal Revenue Service Form 1065 annually to report revenue and expenses. Form 1065 must be filed by the 15th day of the fourth month following the end of the partnership&amp;rsquo;s year end. Partnerships can request an automatic five-month extension by filing Form 7004 by the due date of Form 1065. The partnership is not required to pay federal income taxes. Instead, the partnership reports each shareholder&amp;rsquo;s pro rata share of income and expense items on Schedule K-1 and the shareholders remit the appropriate amount of tax with their personal return. Complete boxes A through F on Page 1 of Form 1065.