529 deduction: YesTax parity: No — College SAVE only
In-state plan only
Most states that offer a 529 tax break only give it for their own in-state plan, and North Dakota follows that rule: the deduction applies only to the state's own plan, College SAVE. Contributions to another state's 529 get no North Dakota deduction, and money rolled in from another state's plan does not qualify either. Only nine "tax-parity" states let you deduct contributions to any state's plan, and North Dakota is not among them.
The deduction
As of recent guidance, North Dakota taxpayers can deduct up to $5,000 per year ($10,000 for married couples filing jointly) for contributions to the College SAVE plan. The contributor does not have to own the account — grandparents and other relatives who give can take the deduction on their own North Dakota returns. Rollovers in from another state's 529 do not count toward the deduction. Limits change yearly — confirm the current figure with the North Dakota 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 · Virginia · Maryland · District of Columbia · West Virginia · Georgia · South Carolina · Colorado · New Mexico · Utah · Idaho · Oregon · Oklahoma · Alabama · Mississippi · 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 North Dakota plan and your CPA. North Dakota limits the deduction to its in-state plan as of recent guidance.
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