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How Many 529 Plans Can One Person Have?

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    Residency Requirements

    • Some states impose residency requirements for their 529 plans. In those states, only those who live in the state may invest in a 529 plan there. If the state whose 529 plan you are interested in has a residency restriction, you will not be able to invest unless you actually move to that state. Check the residency requirements before investing in any state's 529 plan.

    Investment Options

    • One reason parents opt to open a 529 plan in a state other than where they live is to take advantage of better investment options. Each state sets up its own 529 investment choices, and some states provide a better array of choices than others. Parents are free to shop around among the states that do not impose residency requirements. Those parents can choose the 529 plans that provide the best investments for their needs, and therefore the best chance of saving a significant amount of money for college.

    Illegal Tax Shelter

    • As of the date of publication no mechanism is in place requiring states to report the 529 contributions of members in other states. That means you could potentially set aside hundreds of thousands of dollars in 529 plan money by opening accounts in multiple states. That approach is valid as long as you reasonably expect to spend that much on the education of your children. But if the IRS determines that you are using those 529 plans as an illegal tax shelter, you could be subject to additional taxes, as well as interest and penalties.

    Practical Matters

    • Although you could theoretically open a 529 plan in every state that does not have a residency requirement, from a practical standpoint it is generally best to limit yourself to a handful of state plans. The website Saving for College points out that there is little reason in most cases to have a 529 account set up in more than one or two states. Of course every situation is different, and parents need to determine for themselves how best to save for their children's college education.

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