529 College Savings Calculator — Growth & Superfunding

Project 529 plan growth from monthly contributions, plus a gift-tax exclusion and 5-year superfunding calculator for 2026 limits.

July 10, 2026

Initial Deposit ($)

Monthly Contribution ($)

Years Until College

Expected Annual Return (%)

Projected Value at College

$93,169

$45,200 contributed + $47,969 investment growth

Growth Projector: Future Value = Initial Deposit × (1 + monthly rate)^months + Monthly Contribution × [((1 + monthly rate)^months − 1) ÷ monthly rate], compounding monthly. Superfunding: a lump sum can be spread over 5 years on IRS Form 709 so it counts as that many years of annual exclusion gifts instead of one large taxable gift — 2026 annual exclusion is $19,000 per contributor per beneficiary ($38,000 for a married couple splitting gifts), so the 5-year election maxes out at $95,000 (single) or $190,000 (married). Estimates only — actual investment returns vary, 529 plan fees aren't modeled, and gift tax rules can change; consult a tax advisor for large contributions.

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Reference Values

Last verified: Jul 9, 2026

Category	Range	What It Means	Status
Annual gift tax exclusion (single contributor)	$19,000 per beneficiary (2026)	Amount one person can give one beneficiary per year with zero gift-tax filing required. Applies per contributor per beneficiary — grandparents and parents each get their own $19,000.	Good
Annual gift tax exclusion (married, splitting gifts) ★	$38,000 per beneficiary (2026)	A married couple electing to split gifts on IRS Form 709 can combine two $19,000 exclusions into one $38,000 annual amount per beneficiary.	★ Best
5-year superfunding limit (single) ★	$95,000 lump sum	5 × the $19,000 annual exclusion. A single contributor can front-load 5 years of gifts in one contribution and elect (IRS Form 709) to treat it as spread evenly over 5 years for gift-tax purposes.	★ Best
5-year superfunding limit (married) ★	$190,000 lump sum	5 × the $38,000 married annual exclusion. Requires the gift-splitting election on Form 709.	★ Best
K-12 tuition qualified withdrawal (through 2025)	$10,000/year per beneficiary	Federal limit on 529 funds usable for K-12 tuition (not just college) without penalty, for tax years through 2025.	Okay
K-12 tuition qualified withdrawal (2026 onward)	$20,000/year per beneficiary	Raised by the One Big Beautiful Bill Act starting in 2026. Several states (CA, CO, CT, HI, IL, MI, MN, MT, NE, NM, NY, OR, VT) do not conform to the federal K-12 rule for state tax purposes — a state income tax deduction taken on contributions can be subject to state-level recapture if used for K-12 tuition in a non-conforming state.	Good
529-to-Roth IRA rollover lifetime limit ★	$35,000 per beneficiary	SECURE 2.0 Act provision. Requires the 529 account to be open 15+ years, rolled funds to be at least 5 years old (no contributions or earnings from the trailing 5 years), the beneficiary to have earned income at least equal to the rollover amount, and the receiving Roth IRA to be owned by the 529 beneficiary.	★ Best
529-to-Roth IRA annual rollover cap	Capped at that year's Roth IRA contribution limit ($7,500 for 2026, under age 50)	Even with $35,000 of lifetime eligibility, only one year's Roth IRA contribution limit can be rolled over per calendar year, so reaching the full $35,000 takes multiple years.	Good

Source: IRS.gov "529 Plans: Questions and Answers" and IRS Form 709 instructions (annual gift tax exclusion, 5-year election); SavingForCollege.com "10 Rules for Superfunding a 529 Plan"; Fidelity "Understanding 529 rollovers to a Roth IRA" (SECURE 2.0 rollover rules); One Big Beautiful Bill Act (2025) K-12 withdrawal limit increase. Figures reflect 2026 amounts — annual exclusion and Roth contribution limits are inflation-adjusted and change most years.

Worked Examples

Newborn to Age 18

Initial Deposit: $2,000
Monthly Contribution: $200
Years Until College: 18
Expected Annual Return: 7%

≈$93,169 projected value

$2,000 × (1 + 0.07/12)^216 + $200 × [((1 + 0.07/12)^216 − 1) ÷ (0.07/12)] ≈ $93,169, of which $45,200 is contributions and ≈$47,969 is investment growth.

Starting Late — 10 Years to College

Initial Deposit: $5,000
Monthly Contribution: $300
Years Until College: 10
Expected Annual Return: 6%

≈$58,261 projected value

$5,000 initial plus $300/month compounding monthly at 6% annual return for 10 years grows to ≈$58,261 against $41,000 of total contributions.

5 Years Out, Conservative Allocation

Initial Deposit: $15,000
Monthly Contribution: $100
Years Until College: 5
Expected Annual Return: 5%

≈$26,051 projected value

Shorter timelines close to enrollment typically use a more conservative return assumption (5% here) — ≈$26,051 against $21,000 contributed.

No Initial Deposit, Monthly-Only Contributions

Initial Deposit: $0
Monthly Contribution: $150
Years Until College: 16
Expected Annual Return: 7.5%

≈$55,386 projected value

Starting from $0 and contributing $150/month for 16 years at 7.5% annual return grows to ≈$55,386 against $28,800 contributed — showing consistent monthly contributions matter more than a large initial deposit.

Superfunding a Grandchild's 529 (Single Grandparent)

Filing Status: Single Contributor
Lump-Sum Contribution: $75,000

$15,000/year effective exclusion used

$75,000 ÷ 5 = $15,000/year, under the $19,000 (2026) annual exclusion, so it fits within the $95,000 five-year superfunding limit for a single contributor with an IRS Form 709 election — no lifetime exemption is used.

How to Use This Calculator

1

Choose Growth Projector or Gift Tax & Superfunding

Growth Projector estimates your 529 balance at college; Gift Tax & Superfunding checks a lump-sum contribution against 2026 IRS limits.
2

For growth: enter your initial deposit, monthly contribution, years until college, and expected return

The calculator compounds monthly and separates total contributions from investment growth in the result.
3

For superfunding: enter your filing status and lump-sum amount

See the effective annual exclusion used (lump sum ÷ 5) and whether it fits within the single or married 5-year limit.
4

Read the result

Growth Projector updates instantly as you type; the superfunding tab flags whether Form 709 filing is needed and whether any amount exceeds the 5-year limit.
5

Cross-check with your specific 529 plan

State tax deductions, plan fees, and investment options vary by state — this tool models federal rules and generic compound growth only.

What Each Value Means

Projected Value ($): Estimated 529 account balance at the end of your specified timeline, combining your initial deposit and monthly contributions compounded monthly at your expected annual return.
Effective Annual Exclusion Used ($/year): A lump-sum superfunding contribution divided by 5 — the amount the IRS treats as one year's worth of gift for purposes of the annual gift tax exclusion when you make the 5-year election on Form 709.
5-Year Superfunding Limit ($): The maximum lump sum (5 × the annual gift tax exclusion) a contributor can front-load into a 529 in one year without using any lifetime gift/estate tax exemption.

Frequently Asked Questions

How does the 529 superfunding election work?

Superfunding lets you make one large lump-sum contribution — up to 5 years' worth of the annual gift tax exclusion at once — without it counting as a taxable gift or using any of your lifetime gift/estate tax exemption. For 2026 that's up to $95,000 from a single contributor ($190,000 for a married couple splitting gifts). You elect this treatment on IRS Form 709, and the contribution is then treated as if it were made in equal installments over 5 years for gift-tax purposes. The tradeoff: you can't make additional exclusion-free gifts to that same beneficiary from that contributor during those 5 years without dipping into your lifetime exemption.

Can I roll unused 529 funds into a Roth IRA?

Yes, under a SECURE 2.0 Act provision that took effect in 2024. You can roll up to $35,000 lifetime per beneficiary from a 529 into a Roth IRA, but several conditions apply: the 529 account must have been open at least 15 years, the specific funds being rolled must be at least 5 years old (contributions and earnings from the trailing 5 years don't qualify), the annual rollover amount is capped at that year's Roth IRA contribution limit ($7,500 for 2026 under age 50), the beneficiary needs earned income at least equal to the rollover amount, and the receiving Roth IRA must be owned by the 529 beneficiary — not the account owner. Because of the annual cap, reaching the full $35,000 takes several years even once you're eligible.

What return rate should I assume for a 529 plan?

It depends on your plan's investment mix and how close you are to needing the money. Most 529 plans use age-based portfolios that start stock-heavy (historically averaging roughly 7-10% annually over long periods) and shift toward conservative, bond-heavy allocations as the beneficiary nears college age (often 3-5% in the final years). If your child is young, a 6-8% long-term assumption is reasonable; if college is within 5 years, a more conservative 3-5% better reflects where the money likely sits.

Can 529 funds be used for K-12 tuition, not just college?

Yes, but the limit and state treatment matter. Federal law allows up to $10,000 per year per beneficiary for K-12 tuition through 2025, rising to $20,000 per year starting in 2026 under the One Big Beautiful Bill Act. However, several states — including California, Colorado, Connecticut, Hawaii, Illinois, Michigan, Minnesota, Montana, Nebraska, New Mexico, New York, Oregon, and Vermont — don't conform to the federal K-12 rule for state tax purposes. If your state gave you a tax deduction on contributions, using funds for K-12 tuition in a non-conforming state can trigger recapture of that state deduction. Check your specific state's 529 plan rules before withdrawing for K-12 expenses.

What happens to 529 money if my child doesn't go to college?

You have several options beyond losing the tax advantage. You can change the beneficiary to another qualifying family member (siblings, cousins, even yourself) with no tax consequence. You can use up to $35,000 lifetime for a Roth IRA rollover for the original beneficiary (subject to the rules above). You can hold the funds in case the beneficiary pursues education later — 529 plans have no time limit. Or you can withdraw the money for non-qualified expenses, which triggers income tax plus a 10% penalty on the earnings portion only (not the full withdrawal) — the penalty is waived in certain cases like scholarships received.