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Who can contribute?

  • Effective January 1, 2002 , contributions up to $2,000 per taxable year to benefit a child under the age of 18 may be made by:
  • Anyone filing a Single Tax Return with MAGI* up to $95,000
  • Married couples filing a Joint Tax Return with MAGI* up to $190,000
  • Those with higher MAGI* may be able to make smaller contributions

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