2021年7月29日• 6分钟
文章内容
In the college savings game, all strategies aren't created equal. 最好的储蓄工具提供特殊的税收优惠，如果资金用于支付大学学费. Tax-advantaged strategies are important because over time, 与应税投资相比，你可以通过税收优惠投资积累更多的钱. Ideally, though, you'll want to choose a college savings vehicle that offers you the best combination of tax advantages, financial aid benefits, 和灵活性, while meeting your overall financial needs.
Tax-advantaged strategies are important because over time, 与应税投资相比，你可以通过税收优惠投资积累更多的钱.”
529计划是最受欢迎的税收优惠大学储蓄选择之一. 如果这笔钱用于合格的教育费用，那么在联邦层面上，捐款是免税的. States may also offer their own tax advantages. (For withdrawals not used for qualified expenses, earnings are subject to income tax and a 10% federal penalty.529计划对任何人都开放，终生供款限额很高, 通常350美元,000 and up (limits vary by state). In 2019, lump sum gifting up to $75,000 is allowed ($150,如果符合某些要求，则不涉及赠与税.
529计划有两种类型:储蓄计划和预付学费计划.
529储蓄计划是一种类似于401(k)计划的个人投资账户，你可以把钱投到一个或多个计划的投资组合中. Funds in the account can be used to pay tuition, 费用, 食宿, 书, and supplies at any accredited college in the United States or abroad. 基金也可以用来支付K-12的学费，每年最高可达1万美元.
相比之下, 不太常见的529预付学费计划允许你以今天的价格购买大学学费学分，以便将来在参与该计划的有限大学中使用, typically in-state public colleges.
下表比较了529储蓄计划和529预付学费计划的主要区别:
| 529 savings plans | 529 prepaid tuition plans |
|---|---|
| Offered by states | Offered by states and private colleges |
| 你可以加入任何一个州的保险计划(尽管有些计划可能要求你与金融专业人士注册)。 | State-run plans require you to be a state resident |
| 供款将以您所选择的投资组合投资于您的个人帐户 | 捐款与他人的捐款汇集在一起，并由该计划投资 |
| Returns are not guaranteed; your account may gain or lose value depending on how the underlying investments perform. | 一般来说，一定的回报率以将来支付一定比例的学费的形式得到保证, no matter how much costs may increase by then |
| Funds can generally be used for the full cost of tuition, 费用, 食宿, 设备和书籍在任何认可的大学或研究生院在美国.S. or abroad, or K-12 tuition expenses up to $10,000 per year | Funds can be used only for tuition at participating colleges (typically state colleges); 食宿 and graduate school generally are not eligible expenses |
Coverdell教育储蓄账户(ESA)是一种税收优惠的教育储蓄工具，你最多可以存2美元,000 per year for a beneficiary's K-12 or college expenses. 如果这笔钱用于合格的教育费用，你的捐款将延期纳税，而在联邦一级，你的收入是免税的. You have complete control over the investments you hold in the account, but there are income restrictions on who can participate, 2美元,年供款限额不太可能对大学费用造成太大影响.
托管账户允许未成年人在成年人的监护下以自己的名义持有投资资产. All contributions to the account are irrevocable gifts to your child, and assets in the account can be used to pay for college. 当你的孩子年满18岁或21岁(取决于州法律)时，他或她将获得账户的控制权. 根据“儿童税”规定，该账户产生的收入和资本收益每年都要向你的孩子征税. In 2019, 第一个1美元,100 of earned income is tax free, 下一个1美元,100 is taxed at the child's rate, and any amount over $2,200 is taxed at your rate.
系列EE和系列I债券是联邦政府发行的储蓄债券，为大学储蓄者提供特殊的税收优惠. 这些债券可以很容易地从大多数社区银行和储蓄机构购买, or directly from the federal government. They are available in face values ranging from $50 to $10,000. 您可以以票面价值购买电子形式的债券，也可以以票面价值的一半购买纸质形式的债券.
如果债券用于支付合格的教育费用，并且您符合收入限制(以及其他一些次要要求), the bond’s earnings are exempt from federal income tax. The bond’s earnings are always exempt from state and local tax.
Though technically not a college savings option, some parents use Roth ira to save and pay for college. Contributions to a 罗斯爱尔兰共和军 can be withdrawn at any time and are always tax-free. For parents age 59½ and older, 如果账户已经开了至少5年，提取收入也是免税的. For parents younger than 59½, 提取收入——通常需要缴纳所得税和10%的过早分配罚款——如果用于支付孩子的大学费用，则不需要缴纳10%的罚款.
Many families rely on some form of financial aid to pay for college, which may include loans, 奖助金, 奖学金, 和勤工助学. 金融援助 can be based on financial need or on merit. To determine financial need, 联邦政府和大学主要看你的家庭收入, but other factors come into play, 包括你的资产和同时有几个孩子在上大学.
了解你的孩子在某所大学可能有资格获得多少资助, you can use a net price calculator, which is available on every college website. The bottom line, though, is to beware of too much borrowing. 过多的学生贷款债务——以及父母债务——会对借款人产生多年的负面影响. 这一课? 你现在存的钱越多，你和你的孩子以后需要的钱就越少.
即使大学费用很高，也不要担心存下全部的钱. 许多家庭只存下预计费用的一部分——一个好的经验法则是50%——然后用它作为大学账单的“首付款”, similar to the down payment on a home. 你可以使用Patelco的大学储蓄计算器来估计你应该为大学存多少钱.
If you're a grandparent, 你可以通过几种方式为孙子的教育做出贡献——其中一些有明显的税收优惠. 比较 the ways in this article.
Stressing about the expense of college or career training. 为高中生寻找奖学金来源，帮助你实现你的教育目标.
遵循这些基本财务计划的建议，在你上大学的时候明智地理财. Learn how to start your financial well-being off right!
