2021年7月29日• 6分钟
在大学储蓄游戏中，并非所有策略都是平等的. The best savings vehicles offer special tax advantages if the funds are used to pay for college. 税收优惠策略很重要，因为随着时间的推移, you can potentially accumulate more money with a tax-advantaged investment compared to a taxable investment. 但理想情况下，你会想要这样做 选择一个大学储蓄工具 这为你提供了税收优惠的最佳组合, 经济援助福利, 和灵活性, 同时满足你的整体财务需求.
税收优惠策略很重要，因为随着时间的推移, you can potentially accumulate more money with a tax-advantaged investment compared to a taxable investment.”
529年计划 are one of the most popular tax-advantaged college savings options. Contributions accumulate tax deferred and withdrawals are tax-free at the federal level if the money is used for qualified education expenses. 各州也可以提供自己的税收优惠. (不用于合格费用的提款, 收入需缴纳所得税，并缴纳10%的联邦罚款.) 529年计划 are open to anyone and lifetime contribution limits are high, 通常350美元,000及以上(各州限制不同). In 2019, 一次性赠送，最高可达75美元,000美元(150美元),000 for joint gifts) with no gift tax implications if certain requirements are met.
There are two types of 529年计划: savings plans and prepaid tuition plans.
A 529 savings plan is an individual investment account similar to a 401(k) plan where you direct your contributions to one or more of the plan's investment portfolios. 账户里的资金可以用来支付学费, 费用, 食宿, 书, 在美国或国外任何认可的大学学习. Funds can also be used to pay K-12 tuition expenses, up to $10,000 per year.
相比之下, the less common 529 prepaid tuition plan allows you to purchase college tuition credits at today's prices for use in the future at a limited group of colleges that participate in the plan, 通常是州内公立大学.
The following table compares the main differences between 529储蓄计划 and 529预付学费计划:
| 529储蓄计划 | 529预付学费计划 |
|---|---|
| 由各州提供 | 由州立大学和私立大学提供 |
| You can join any state's plan (though some plans may require you to enroll with a financial professional) | 国家计划要求你是州居民 |
| Contributions are invested in your individual account in the investment portfolios you have selected | Contributions are pooled with the contributions of others and invested by the plan |
| Returns are not guaranteed; your account may gain or lose value depending on how the underlying investments perform. | Generally a certain rate of return is guaranteed in the form of a percentage of tuition being covered in the future, 不管到时成本会增加多少 |
| 基金一般可以用来支付全部学费, 费用, 食宿, equipment and 书 at any accredited college or graduate school in the U.S. 或国外，或K-12学费每年高达1万美元 | Funds can be used only for tuition at participating colleges (typically state colleges); 食宿 and graduate school generally are not eligible expenses |
A 科弗德尔教育储蓄账户 (ESA) is a tax-advantaged education savings vehicle that lets you contribute up to $2,作为受益人的K-12或大学费用. Your contributions grow tax deferred and earnings are tax free at the federal level if the money is used for qualified education expenses. You have complete control over the investments you hold in the account, 但是对参加的人有收入限制, 2美元,000 annual contribution limit isn't likely to put much of a dent in college expenses.
A custodial account allows a minor to hold investment assets in his or her own name with an adult as custodian. 账户里的所有捐款都是给你孩子的不可撤销的礼物, 账户里的资产可以用来支付大学学费. When your child turns 18 or 21 (depending on state law), he or she will gain control of the account. Earnings and capital gains generated by the account are taxed to your child each year under the "kiddie tax" rules. In 2019, 第一个1美元,劳动收入的百分之一是免税的, 下一个1美元,100英镑按儿童税率征税, 以及任何超过2美元的金额,200英镑按你们的税率征税.
Series EE and Series I bonds are types of savings bonds issued by the federal government that offer a special tax benefit for college savers. The bonds can be easily purchased from most neighborhood banks and savings institutions, 或者直接从联邦政府那里. 它们的面值从50美元到1万美元不等. You may purchase the bond in electronic form at face value or in paper form at half its face value.
If the bond is used to pay qualified education expenses and you meet income limits (as well as a few other minor requirements), 该债券的收益免征联邦所得税. 这种债券的收益总是免征州税和地方税.
虽然严格来说不是大学储蓄的选择, 一些父母使用罗斯个人退休账户来储蓄和支付大学学费. a的贡献 罗斯爱尔兰共和军 可以随时提取并且永远免税吗. 适用于59岁半及以上的父母, a withdrawal of earnings is also tax free if the account has been open for at least five years. 年龄小于59岁半的父母, a withdrawal of earnings — typically subject to income tax and a 10% premature distribution penalty — is spared the 10% penalty if the withdrawal is used to pay for a child's college expenses.
许多家庭依靠某种形式的经济援助来支付大学学费, 其中可能包括贷款, 奖助金, 奖学金, 和勤工助学. 经济援助可以基于经济需要，也可以基于成绩. 确定财务需求, the federal government and colleges look primarily at your family’s income, 但其他因素也在起作用, including your assets and how many children you'll have in college at the same time.
To get an idea of how much aid your child might be eligible for at a particular college, 你可以使用净价计算器, 每个大学网站上都有哪些. 然而，底线是要小心过度借贷. Excessive student loan debt — and parent debt — can negatively affect borrowers for years. 这一课? The more you save now, the less you and your child will need to fund later.
Even though college costs are high, don't worry about saving 100% of the total. Many families save only a portion of the projected costs — a good rule of thumb is 50% — and then use this as a "down payment" on the college tab, 类似于买房的首付款. You can use Patelco's college savings calculator to estimate how much you should be saving for college.
如果你是祖父母, there are several ways you can contribute to your grandchild's education – some of them with distinct tax advantages. 比较本文中的方法.
为大学或职业培训的费用发愁. Find sources of 奖学金 for high school students to help you achieve your education goals.
Follow these tips on basic financial planning to get money smart while you're in college. 学习如何正确地开始你的财务健康!
