State guide

Mississippi 529 tax deduction

Mississippi gives a state income-tax deduction for 529 contributions — but only for its own programs, MACS and MPACT. Here's what qualifies and how much you can deduct.

529 deduction: YesTax parity: No — Mississippi's plans only

In-state plan only

Most states that offer a 529 tax break only give it for their own in-state plan, and Mississippi follows that rule: the deduction covers contributions to the state's own programs — MACS (the savings plan) and MPACT (the prepaid tuition plan). Contributions to another state's plan get no Mississippi tax break. If the deduction matters to you, that tilts the choice toward the in-state programs; if another state's plan wins decisively on fees or investment options, weigh that against the deduction you'd give up.

The deduction

What you contribute to MACS during a tax year is deductible from Mississippi adjusted gross income — up to $10,000 on a single return or $20,000 on a joint return. One caution: on a nonqualified withdrawal, the contribution portion that was previously deducted is added back to the recipient's Mississippi gross income. Limits change yearly — confirm the current figure with the Mississippi plan.

How it fits with the gift-tax rules

A 529 contribution is also a gift for federal purposes, so it counts toward the $19,000 annual exclusion (2026). The 5-year election ("superfunding") lets you front-load up to $95,000 per donor per child without using any lifetime exemption.

See how much you can front-load with the 529 Superfunding Calculator, and keep family contributions within the exclusion with the Gift Tax Calculator.

529 deductions & credits in other states

Tax-parity states let you deduct contributions to any state's 529 plan; the rest limit the benefit to their own plan.

Tax parity: Arizona · Arkansas · Kansas · Maine · Minnesota · Missouri · Montana · Ohio · Pennsylvania
Own-plan deduction or credit: New York · New Jersey · Connecticut · Massachusetts · Rhode Island · Vermont · Illinois · Indiana · Michigan · Wisconsin · Iowa · North Dakota · Virginia · Maryland · District of Columbia · West Virginia · Georgia · South Carolina · Colorado · New Mexico · Utah · Idaho · Oregon · Oklahoma · Alabama · Louisiana · Nebraska

General information, not tax advice. 529 deduction rules and limits change yearly and this page may not reflect the latest figure — confirm with the Mississippi plan and your CPA. Mississippi's deduction is limited to the state's own 529 programs as of recent guidance.

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