Guide
How much can go into a 530A account each year?
Last checked October 8, 2026
The short answer
$5,000 per child per calendar year, from everyone combined, for 2026 and 2027. From 2028 the limit rises with inflation in steps of $100.1 The $1,000 federal deposit, and money that charities or governments give through Treasury, come on top.1
What counts toward the $5,000
| Money from | Counts toward the limit? |
|---|---|
| Parents, relatives, friends or the child | Yes2 |
| An employer | Yes3 |
| A charity or government that pays the account directly | Yes3 |
| The $1,000 federal deposit | No1 |
| Charities and governments giving through Treasury to a whole group of children | No1 |
| A transfer of the whole balance from another 530A account | No1 |
Who can contribute
Anyone: the child, parents, or any other person. The child does not need earned income.2 There is no tax deduction for the money put in.1
Which year a contribution counts for
The calendar year in which it is made.2
How the limit rises
For years after 2027, the $5,000 is increased for inflation measured from 2026. Any increase is rounded down to a multiple of $100.1 The employer limit of $2,500 rises the same way.4
When contributions stop
These rules cover contributions made before the calendar year in which the child turns 18.1 The last day is December 31 of the year the child turns 17.3 After that, the limit is the one that applies to ordinary IRAs.2 See what happens at 18.
If too much goes in
The excess can be taken back out, along with what it earned. The excess itself is not taxed, but the tax on those earnings is 100% of them.1
Which contributions are taxed later
Money that was already taxed before it went in comes back out untaxed. That covers contributions from family, friends and the child.2 The $1,000 federal deposit, money given through Treasury, and employer contributions that were tax-free to the employee are taxed when withdrawn.1 See how withdrawals are taxed.
One account at a time
A child can have only one funded 530A account at any time.2
Sources
- 26 U.S.C. § 530A, Trump accounts (Cornell Legal Information Institute)
- IRS Notice 2025-68, in Internal Revenue Bulletin 2025-52 (December 2025)
- Temporary regulations, “Trump Accounts” (Federal Register, September 30, 2026)
- 26 U.S.C. § 128, employer contributions to Trump accounts (Cornell Legal Information Institute)
Last checked October 8, 2026. The rules for these accounts are still being written, so check the sources before acting.