529 Plan Super-Funding (5-Year Election) Calculator
5-year gift-tax averaging breakdown
| Year | Treated as a gift of |
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Educational calculator only, not tax advice. Confirm your actual filing with a tax professional -- Form 709 must be filed to elect 5-year averaging even when no gift tax is owed.
Enter a lump-sum 529 contribution to see exactly how the 5-year gift-tax election spreads it out against the 2026 limits -- $19,000/$95,000 for an individual, $38,000/$190,000 for a married couple -- with no signup or downloaded report required.
How it works
- Enter the amount you're considering contributing in one year, and whether you're contributing as an individual or a married couple
- See instantly how it compares to the annual exclusion and the 5-year super-funding limit
- Get a year-by-year breakdown of how the 5-year election spreads the gift, and whether a Form 709 filing is required
Frequently asked questions
What's the 2026 529 superfunding limit?
An individual can contribute up to $95,000 in one year ($19,000 x 5); a married couple electing to split gifts can contribute up to $190,000, and elect to treat it as five equal annual gifts spread over five years.
If I owe no gift tax, why do I still have to file Form 709?
Filing Form 709 is how you formally elect 5-year gift-tax averaging with the IRS. It's required whenever a contribution exceeds the annual exclusion ($19,000 individual / $38,000 married in 2026), even though no tax is actually due.
Can I give the same beneficiary more money during the 5-year period?
Only if the total (this contribution plus any new ones, divided across the years) still stays within the annual exclusion -- otherwise you'll trigger additional gift-tax reporting. Talk to a tax professional before adding more.
Is this tax advice?
No. This is an educational calculator to help you understand the mechanics before your actual filing -- always confirm with a tax professional before you file.
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Update history
- 2026-09-30 Launched: instant 5-year gift-tax-averaging breakdown for 529 lump-sum contributions against the 2026 $19,000/$95,000 (individual) and $38,000/$190,000 (married) limits, with a clear Form 709 filing note.