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529 vs UTMA Calculator

A 529 is tax-free if used for education. A UTMA is flexible but taxable. If your child might not attend college, the trade-off matters — see the numbers.

About this tool

A 529's tax advantage is real — but only if the money is used for education. A UTMA gives the child full access at 18 (or 21) for any purpose, but growth is taxable. This calculator shows the after-tax difference for both paths.

⚖️529 vs UTMA after-tax balance at college start
📊Kiddie tax impact on UTMA growth
💡Flexibility vs. tax advantage trade-off
📈Growth comparison chart
🔍UTMA withdrawal tax on capital gains

How to use it

Quick steps to get the most out of this utility.

  1. 1

    Enter contribution amount and horizon

    Same contribution to compare apples-to-apples.

  2. 2

    Set tax rates

    Your rate for UTMA annual tax drag; 529 growth is tax-free.

  3. 3

    Set return assumption

    Same return for both accounts.

  4. 4

    Compare after-tax balances

    See how much the 529 tax advantage is worth in dollars.

529 vs UTMA: The Tax Advantage Is Real

For a 13-year savings horizon at 6% returns and a 22% tax rate, a UTMA account pays roughly 5% effective annual tax on dividends and gains (varying by realization and kiddie tax), while the 529 pays nothing. This annual drag compounds: a $300/month contribution to a UTMA reaches about $80,000 less after 13 years than the equivalent 529 — a meaningful difference even accounting for the 529's flexibility restrictions.

Frequently asked questions

What is a UTMA account?+

A Uniform Transfers to Minors Act (UTMA) account is a custodial account where you (as custodian) hold assets for a minor. Unlike a 529, withdrawals from a UTMA have no restrictions — the money can be used for anything. At majority (18-21 depending on state), the child gains full control. Growth is subject to 'kiddie tax' rules until the child is 19 (or 24 if a full-time student).

Does a 529 hurt financial aid more than a UTMA?+

529 accounts owned by a parent count as parental assets on the FAFSA, assessed at up to 5.64%. UTMA accounts count as student assets, assessed at 20%. So a UTMA actually hurts financial aid eligibility more than a 529, contrary to popular belief. Under the latest FAFSA simplification, 529s owned by grandparents are no longer reported on the FAFSA at all.

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