529 Plans

Massachusetts 529 Plan Rules

Massachusetts's plan is MEFA U.Fund. Massachusetts allows a deduction of up to $1,000 a year, or $2,000 for a married couple filing jointly. The plan's own fact kit says it is unclear whether K-12 tuition withdrawals trigger recapture of the Massachusetts deduction, and it says nothing about the newer K-12 expenses.

Plan: MEFA U.Fund
State tax break: Massachusetts allows a deduction of up to $1,000 a year, or $2,000 for a married couple filing jointly.
K-12 withdrawals: Not settled
Detail: The plan's own fact kit says it is unclear whether K-12 tuition withdrawals trigger recapture of the Massachusetts deduction, and it says nothing about the newer K-12 expenses.
Maximum balance: $500,000 per beneficiary
Federal K-12 limit: $20,000 a year per student

For the federal conditions on tutoring and the full list of K-12 expenses, see Can you use a 529 plan for tutoring?

Email me the Massachusetts 529 rules

The state and federal rules on this page, to share with whoever does your taxes.

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Frequently asked questions

Does Massachusetts give a tax deduction for 529 contributions?

Massachusetts allows a deduction of up to $1,000 a year, or $2,000 for a married couple filing jointly.

Can I use a Massachusetts 529 plan for tutoring?

Federal law allows it, but this state has not clearly said how it treats the newer K-12 expenses. The plan's own fact kit says it is unclear whether K-12 tuition withdrawals trigger recapture of the Massachusetts deduction, and it says nothing about the newer K-12 expenses. Under the federal rule, the tutor cannot be related to the student and must be a licensed teacher, have taught at an eligible educational institution, or be a subject matter expert.

Can I use a Massachusetts 529 plan for private school or other K-12 costs?

Federal law allows up to $20,000 a year per student for K-12 tuition and the other listed expenses. The plan's own fact kit says it is unclear whether K-12 tuition withdrawals trigger recapture of the Massachusetts deduction, and it says nothing about the newer K-12 expenses.

What is the maximum balance in a Massachusetts 529 plan?

$500,000 per beneficiary.

State rules: MEFA U.Fund official documents. Federal rules: IRS Tax Topic 313 and Public Law 119-21. Read October 6, 2026. This page is general information, not tax advice.