ARIZONA 529 PLAN · TAX YEAR 2026
Arizona 529 tax deduction calculator
Arizona lets you deduct up to $2,000 per beneficiary of contributions to any state's 529 plan, or $4,000 on a joint return. A single filer with $75,000 of wages who contributes $5,000 saves $50 of Arizona tax.
State tax saved
- Arizona tax saved
- $50.00
- Deduction
- $2,000.00
- Deduction limit
- $2,000.00
- Arizona tax before
- $1,472.50
- Arizona tax after
- $1,422.50
Arizona tax saved by contribution
With $75,000 of wages and one beneficiary.
| Contribution | Single | Married filing jointly |
|---|---|---|
| $1,000 | $25 | $25 |
| $5,000 | $50 | $100 |
| $10,000 | $50 | $100 |
| $20,000 | $50 | $100 |
Arizona 529 tax questions
Does Arizona have a 529 tax deduction?
Yes. Arizona lets you deduct up to $2,000 per beneficiary of contributions to any state's 529 plan, or $4,000 on a joint return.
How much does a $5,000 529 contribution save in Arizona?
$50 of Arizona tax for a single filer with $75,000 of wages, and $100 for a married couple filing jointly with the same income.
Which 529 plans qualify for Arizona's deduction?
Any state's 529 plan. Arizona allows the deduction for contributions to any 529 plan, not only its own.
Can a rollover from another 529 plan be subtracted in Arizona?
No. Arizona does not allow the subtraction for amounts rolled over from one 529 plan to another.
What the calculator leaves out
- Subtraction limit per beneficiary: the 2025 figure, $2,000. Arizona's 2026 Form 140 instructions were not yet published.
- A nonqualified withdrawal not included in federal income is added back to Arizona income.
The calculator assumes the contribution goes to a plan that qualifies for the state's benefit: the state's own plan unless the state accepts any 529 plan. Wages are the only income, and they stand in for the income a state tests against its limits. Per-beneficiary limits assume the contribution is split evenly. Federal tax does not change, because 529 contributions aren't federally deductible. Carryforwards of earlier contributions, recapture on nonqualified withdrawals and city or school district taxes are left out.