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West Virginia 529 plan: tax break and facts

West Virginia taxpayers can get a state tax deduction for contributing up to Unlimited (single) or Unlimited (joint) a year, generally only for the in-state plan. Here are the facts on West Virginia's direct-sold 529 plan (the one you open yourself, without an advisor).

Plan
SMART529 WV Direct
Official site
https://www.smart529.com/
Program manager
not found
Expense ratio range
not found
Minimum contribution
not found
State tax break (2026)
Unlimited single / Unlimited joint (deduction)
Tax parity (any state's plan)
No
Max account balance
$550,000

What West Virginia law says

West Virginia provides an unlimited deduction for both individual and joint filers. 5-10 Wisconsin Yes No Wisconsin provides an annual deduction (adjusted annually for inflation) per beneficiary.For 20242025, the maximum deduction is $5,000130 for unmarried individualsand joint filer and $2, married individuals not filing a joint return. parents of a beneficiary for the 2024 taxable year and forward.

Summary of state law from the ICI 2025 state tax survey; it may predate 2026 changes.

2026 limits and parity: Savingforcollege. Manager, fees and minimum: only when stated on the plan's homepage text we read (2026-10-12); otherwise 'not found'. Check the plan's disclosure document for exact fees.

FAQ

Does West Virginia have a 529 tax deduction?

Yes: a deduction for up to Unlimited (single) / Unlimited (joint) of contributions in 2026

Do I have to use my own state's plan?

No. You can use any state's plan; you may lose your state's tax break if your state doesn't offer tax parity.

Estimates, not financial advice. Taxes, insurance, PMI and fees vary by lender, county and city; confirm with your lender, dealer and state agency before acting.