Student & Education calculators

IRC § 529 (Qualified Tuition Programs

Section 529 Superfunding Calculator

Compute the IRC § 529(c)(2)(B) 5-year-election (superfunding) outcome on a Qualified Tuition Program contribution — annual gift-tax exclusion qualifier, Form 709 reporting trigger, 5-year-election ceiling ($95,000 single / $190,000 MFJ in 2025), future-value compounding to the beneficiary's college-start age, surplus or shortfall against the projected college-cost target, and SECURE 2.0 § 529(c)(3)(E) Roth-IRA rollover eligibility (15-year holding period and $35,000 lifetime aggregate cap). Federal-pure mechanics anchored on IRC § 529, IRC § 2503(b), and the SECURE 2.0 Act of 2022 (Pub. L. 117-328). Informational planning tool — not tax advice.