Updated October 4, 2026. Quick answer: Yes, for CHET accounts. The 2025 CT-1040 instructions allow a subtraction of CHET contributions of “$5,000 for each individual taxpayer”, and $10,000 for joint filers.
What Connecticut allows for 529 contributions
| Item | What the documents say |
|---|---|
| Treatment | Subtraction from federal adjusted gross income on Form CT-1040 |
| Limit | $5,000 for each individual taxpayer; $10,000 for joint filers |
| Plans that qualify | CHET accounts only, the Connecticut plan |
| Carryforward | Excess carries forward for the five succeeding taxable years, never subtracting more than the annual maximum |
| Source | Connecticut Department of Revenue Services, 2025 CT-1040 instructions; CHET annual report |
A $10,000 contribution by a married couple
A married couple filing jointly who put $10,000 into a CHET account for one child can subtract the whole $10,000, because the joint limit is $10,000.
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Carryforward
If a contribution is above the limit, “the excess may be carried forward for the five succeeding taxable years”. Current-year contributions are used first.
What the documents do not say
- What happens to the subtraction on a nonqualified withdrawal. The documents read do not say.
What changes in 2026
No change for tax year 2026 appears in the documents read for this page.
Federal rules
A state break sits beside the federal rules for 529 plans: the statute is 26 U.S.C. 529 and the IRS explains it in Publication 970, Tax Benefits for Education.
Common mistakes
- Contributing to another state’s plan and expecting the Connecticut subtraction; the instructions name CHET accounts.
Related: how Connecticut taxes retirement income, whether Connecticut taxes pensions, the five questions behind any 529 state tax break, and the state-by-state table of 529 deductions.
Sources
- 2025 Form CT-1040 Connecticut Resident Income Tax Return Instructions (Rev. 12/25): https://portal.ct.gov/-/media/drs/forms/2025/income/2025-ct-1040-instructions_1225.pdf
- CHET 529 College Savings Program Direct Plan Annual Report: https://www.aboutchet.com/bin-public/060_www_fidelity_com/documents/CT-CIT-ANN.pdf
Sources: the primary documents linked above, read on October 4, 2026. General information, not tax advice. Your own facts decide the outcome, and a preparer, the plan administrator or the agency itself is the right place to confirm anything consequential.