Anyone can contribute to a 529 plan, regardless of their relationship to the beneficiary.

Eligible Contributors

Parents, grandparents, aunts, uncles, family friends, and even non-relatives or non-U.S. citizens can make contributions via check, electronic transfer, or platforms like Backer. The account owner is not required to be the sole contributor, as all 529 plans accept third-party gifts.

Contribution Limits

There is no annual IRS limit on contributions, but gifts exceeding the 2025 annual exclusion of $19,000 per person ($38,000 for couples) may require filing Form 709, with options like superfunding up to $95,000 over five years. States impose aggregate lifetime limits per beneficiary (e.g., $235,000 to $621,000), but contributions can span multiple states' plans. State tax deductions often apply only to in-state plans or specific owners.