529 to Roth IRA rollover
Up to $35,000 lifetime
Can You Write Off 529 to Roth IRA Rollover?
Short answer: Yes: leftover 529 money can move to the beneficiary's Roth IRA tax-free, up to $35,000 lifetime, if the account is 15+ years old.
Yearly rollovers count against the Roth contribution limit.
Records to keep: Keep receipts, statements (1098, 1098-T, 1099, W-2G), and a note of what each cost was for. Compare itemizing to the 2026 standard deduction before you claim.
529 to Roth IRA rollover
Typical range: Up to $35,000 lifetime
Individuals / Personal Taxes
Yes: leftover 529 money can move to the beneficiary's Roth IRA tax-free, up to $35,000 lifetime, if the account is 15+ years old.
Business justification
Yes: leftover 529 money can move to the beneficiary's Roth IRA tax-free, up to $35,000 lifetime, if the account is 15+ years old. Yearly rollovers count against the Roth contribution limit.
Category
- Personal Tax Deductions