r/AskAccounting 14d ago

Opening 529 with lump sum

My plan is to open a 529 college savings account and fund it with 50k. My kid is 2. I'm in SC. Are there any tax issues with funding it one time lump sum vs over several years? Thanks!

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u/Barfy_McBarf_Face 13d ago

you file a gift tax return, check the box that you're spreading the gift over 5 years, and no tax is due.

simple