Updated October 4, 2026. Quick answer: No state deduction, because there is no state income tax to reduce. The plan’s January 2, 2026 offering statement says “New Hampshire does not have a state income tax”.
What New Hampshire allows for 529 contributions
| Item | What the documents say |
|---|---|
| Treatment | Not applicable: no state income tax |
| Limit | None |
| Source | New Hampshire Higher Education Savings Plan Trust, Fidelity Advisor 529 Plan Offering Statement (January 2, 2026) |
A $10,000 contribution by a married couple
A married couple who put $10,000 into a 529 account for one child deducts $0 on a New Hampshire return, because the state has no income tax return to deduct it on.
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What the documents do not say
- The New Hampshire Department of Revenue Administration pages could not be retrieved, so this page rests on the plan’s own offering statement.
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
- Looking for a New Hampshire deduction form; the plan’s offering statement describes no state income tax.
Related: how New Hampshire taxes retirement income, whether New Hampshire taxes pensions, the five questions behind any 529 state tax break, and the state-by-state table of 529 deductions.
Sources
- Fidelity Advisor 529 Plan Offering Statement: https://institutional.fidelity.com/app/proxy/content?literatureURL=%2FB-529-SGK.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.