U.S. · 2026 gifts
529 superfunding gift tax calculator.
Find how much you can put into a 529 in one year under the five-year election and what is left over as a taxable gift.
With the five-year election you can give up to $95,000 to one beneficiary's 529 in 2026 ($19,000 x 5), or $190,000 if a spouse splits the gift. The election is made on Form 709.
"Superfunding" is the common name for a rule in the 529 statute: because a 529 gift is for education, you may treat a big gift as if you made it in equal parts over five years, each part sheltered by that year's annual exclusion. This page shows the maximum for your situation, how the gift is split by year and what happens to any amount over the limit.
Your numbers
Result
How this is calculated
The annual gift tax exclusion is $19,000 per recipient for 2026 (Rev. Proc. 2025-32 section 4.42). Under 26 U.S.C. 529(c)(2)(B), a donor whose contribution exceeds the annual exclusion can elect to take it into account ratably over five years starting with the year of the gift. The most you can elect is five times the exclusion, $95,000 per donor ($190,000 if spouses split the gift). Any excess over that is a taxable gift in 2026 that counts against the $15,000,000 lifetime basic exclusion. The election is made by checking the box on line B of Schedule A of Form 709 (Form 709 instructions), as of October 26, 2026.
Worked example
$95,000 from one donor. The whole amount can be spread: $19,000 a year for 2026 through 2030, with nothing over the limit.
$120,000 from one donor. Only $95,000 can be elected, so $25,000 is a taxable gift in 2026.
$150,000 from a married couple splitting. The couple's limit is $190,000, so all of it fits, at $30,000 a year.
Limits of this estimate
This is gift tax arithmetic only. It does not apply a state's 529 balance limit or state income tax deduction, generation-skipping rules, or the effect of other gifts to the same child. A taxable gift usually costs no tax right away because it reduces the lifetime exclusion, but a tax adviser should confirm that for your estate.
Sources
Primary sources opened and checked on October 26, 2026. Figures are for tax year 2026 unless a source says otherwise.
Common mix-ups
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Often assumedA five-year 529 election means I do not have to file a gift tax return.
What the source saysThe Form 709 instructions say the election is made on Form 709 by checking the box on line B of Schedule A, so a return is required for the year of the gift when the contribution exceeds the annual exclusion. [1]
Checked against these sources on .
Frequently asked questions
How much can I superfund a 529 in 2026?
Up to $95,000 per beneficiary per donor, which is five times the $19,000 annual exclusion, or $190,000 for a married couple that splits gifts.
Do I have to file Form 709 for a 529 superfunding gift?
Yes, for the year of the gift, since the contribution exceeds the annual exclusion. The Form 709 instructions say you generally do not need to file for the other four years just for that gift.
When is Form 709 due for a 2026 gift?
April 15, 2027, the same date as the income tax return (Form 709 instructions).
What if the donor dies within five years?
The portion allocated to the years after death is included in the donor's gross estate (26 U.S.C. 529(c)(4)(C)).
Can I give to the same child again during the five years?
You can, but the spread portions use up each year's $19,000 exclusion for that beneficiary, so more gifts may become taxable gifts.
Is a superfunding gift taxed?
Not up to the election limit. Any amount above it is a taxable gift that reduces your $15,000,000 lifetime basic exclusion for 2026; it does not usually trigger a tax bill by itself.
Not tax advice
This page is general information, not tax, legal or financial advice. Tax rules change and your facts may differ. Confirm anything that matters with the IRS, a CPA or an enrolled agent before you act. Everything runs in your browser; nothing you enter is sent anywhere.