Updated October 4, 2026. Quick answer: Yes, for the Bank of North Dakota’s College SAVE plan. The College SAVE program says “you can deduct up to $5,000 (up to $10,000 for married couples)”, and the Century Code sets the cap at five thousand dollars, “or ten thousand dollars if a joint return is filed”.
What North Dakota allows for 529 contributions
| Item | What the documents say |
|---|---|
| Treatment | Deduction on the North Dakota return |
| Limit | $5,000; $10,000 if a joint return is filed |
| Plans that qualify | A plan administered by the Bank of North Dakota; the plan’s page says rollovers from another state’s 529 plan are not eligible |
| Source | North Dakota Century Code chapter 57-38; Bank of North Dakota, College SAVE tax benefits page |
A $10,000 contribution by a married couple
A married couple filing a joint return who put $10,000 into a College SAVE account can deduct the whole $10,000, because the joint limit is $10,000.
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What the plan’s page adds
The Century Code covers “contributions made under a higher education savings plan administered by” the Bank. The College SAVE page also says “Rollovers from another state’s 529 plan are not eligible”.
What the documents do not say
- Whether excess contributions carry forward to a later year.
- What happens to the deduction on a nonqualified withdrawal.
- Whether the limit applies per beneficiary or per return; the Century Code does not say. The plan’s page is dated 2023 and the Century Code text is undated.
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
- Assuming the $5,000 limit applies per child; the documents read do not say that.
Related: how North Dakota taxes retirement income, whether North Dakota taxes pensions, the five questions behind any 529 state tax break, and the state-by-state table of 529 deductions.
Sources
- North Dakota Century Code Chapter 57-38, Income Tax: https://ndlegis.gov/cencode/t57c38.pdf
- Tax Benefits | College SAVE: https://www.collegesave4u.com/home/features-and-benefits/tax-benefits.html
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.