Updated October 4, 2026. Quick answer: Yes, with an income cap. Delaware’s code allows “Any amount, up to a limit of $1,000, contributed by an individual” to DE529 accounts, but not for a filer “with a federal adjusted gross income greater than $100,000”.
What Delaware allows for 529 contributions
| Item | What the documents say |
|---|---|
| Treatment | Subtraction (modification) on the Delaware return |
| Limit | $1,000 per individual; $2,000 for spouses filing jointly |
| Income cap | Not available above federal adjusted gross income of $100,000 (individual) or $200,000 (joint) |
| Plans that qualify | Accounts under the DE529 Education Savings Plan only |
| Source | 30 Del. C. 1106(b)(11); Delaware Office of the State Treasurer |
A $10,000 contribution by a married couple
A married couple filing jointly with federal adjusted gross income of $200,000 or less who put $10,000 into a DE529 account can subtract $2,000, the joint limit. The other $8,000 earns no further subtraction.
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Which plans
The statute covers “accounts established and maintained pursuant to the DE529 Education Savings Plan”. Other states’ plans are not mentioned.
What the documents do not say
- Whether excess contributions carry forward to a later year.
- What happens to the subtraction on a nonqualified withdrawal.
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
- Claiming the deduction at federal adjusted gross income above $100,000 single or $200,000 joint; the code removes it.
Related: how Delaware taxes retirement income, whether Delaware taxes pensions, the five questions behind any 529 state tax break, and the state-by-state table of 529 deductions.
Sources
- 30 Del. C. 1106(b)(11), Modifications (Delaware Code Online): https://delcode.delaware.gov/title30/c011/sc02/index.html
- New Tax Deduction for Contributions to Savings Plans: https://news.delaware.gov/2022/12/01/td/
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.