START K12

The Louisiana START K12 Program is a Section 529 Qualified Tuition Program, sponsored by the State of Louisiana, designed to help you save for a Beneficiary’s tuition and expenses related to attendance at eligible Louisiana schools that provide kindergarten through twelfth grade instruction, in a tax-advantaged way. It offers valuable advantages including tax-deferred growth, generous contribution opportunities, attractive Investment Options, and professional investment management.

If you’re interested in saving specifically for higher education expenses, learn more about START College Saving Program.

Any earnings on a START K12 account have the potential to grow tax deferred, and if you use the money to pay for qualified K-12 expenses, withdrawals are tax-free!¹

¹Earnings on non-qualified withdrawals may be subject to federal income tax and a 10% federal penalty tax, as well as state and local income taxes. Tax and other benefits are contingent on meeting other requirements and certain other withdrawals may be subject to federal, state, and local taxes.

To open an account, simply enroll online or complete the paper application and submit it to: START Saving Program, P.O. Box 219081, Kansas City, MO 64121. The application will walk you through entering your information, the information of the person you’re saving for, how you’d like to invest your funds, and how you’d like to contribute going forward.

You can open a START K12 account with as little as $1.

The total value of a START K12 Account cannot exceed the Maximum Allowable Account Balance, which is $200,000. The total of funds in all START K12 Accounts for the same Beneficiary may not exceed the Maximum Allowable Account Balance. If your beneficiary also has a START College Saving Program account, the total balance for both accounts cannot exceed $700,000.

START does not charge commissions, sales loads, account fees, or management fees. Each portfolio has annual investment costs ranging from approximately 0.01% to 0.05%. Under current administrative rules, additional fees may apply in the future, but not before September 1, 2027. See the Program Description for more details.

To open a START account, both the account owner and beneficiary must be citizens of the United States and/or permanent residents of the United States as defined by the U.S. Citizenship and Immigration Services. Either the account owner or the beneficiary must also be a Louisiana resident at the time the account is opened.

After the account is established, neither the account owner nor the beneficiary is required to maintain Louisiana residency for continued participation in the program. Accounts may be opened at any time.

Anyone - friends, family, even the beneficiary themself - can contribute to the same START K12 account! The total value of a START K12 Account cannot exceed the Maximum Allowable Account Balance, which is $200,000.

A START Account may be opened for any person with a social security number of any age, from newborn through any age. Independent students may designate themselves as the beneficiary. Once the beneficiary enrolls into the postsecondary institution of choice, the account funds may be disbursed to the beneficiary, to the account owner, or to the school as directed by the account owner to pay eligible higher education expenses.

Keep in mind, either the account owner or the beneficiary must be a Louisiana resident at the time the account is opened.

The beneficiary must have a Social Security number or other taxpayer identification number before an account can be opened, so the identities of both the account owner and beneficiary can be verified. However, if you would like to open an account for an unborn child and the eligibility requirements are met, an account can be opened in your name as both the account owner and beneficiary. Then, once the child is born, the beneficiary ownership can be transferred to the child. If we're unable to verify your identities, the plan reserves the right to close your account or take other steps we deem reasonable. Your Social Security number is also required for tax-reporting purposes.

While both START College Saving and START K12 are tax-advantaged education savings programs, they are designed for different stages of a student’s education.

• START College Saving Program was created to help families save for eligible colleges and universities, graduate programs, trade and vocational schools, registered apprenticeships, and certain credentialing programs. This program also offers an Earnings Enhancement match of up to 14% annually.
• START K12 Program was created to help families was created to help families save for eligible kindergarten through twelfth grade expenses.

The account owner maintains control over the money invested in a START account unless the account owner dies, in which case the successor owner will take over the account. The beneficiary does not have any control over the account while the account owner is alive, unless the beneficiary is the account owner or is named as the successor account owner.

START account owners can change the investment funds for their existing balance twice each calendar year. There is no limit on how often account owners can change the way new contributions are invested.

Yes. The account owner can change the beneficiary at any time. However, the new beneficiary must be a "Member of the Family" of the current beneficiary in order to prevent a non-qualified disbursement. A "Member of Family" is defined as:

• Father or mother, or an ancestor of either
• Stepfather or stepmother, but not their ancestors
• Brother or sister of the father or mother, but not of a step-parent
• Brother, sister, stepbrother or stepsister
• Son or daughter, or descendant of either father-in-law or mother-in-law
• Stepson or stepdaughter
• Son or daughter of a brother or sister, but not of a step-sibling
• Spouse of the designated beneficiary or any of the above individuals
• Brother-in-law, sister-in-law, son-in-law, daughter-in-law
• First cousin

Yes. You can transfer funds directly from another 529 plan to START or complete an indirect rollover. To get started, submit an Incoming Rollover Form and, if opening a new account, an Enrollment Form.

You or the other plan must provide a statement showing the contributions and earnings included in the rollover. Otherwise, START will treat the full amount as earnings for tax-reporting purposes.

Indirect rollovers must be deposited into your START account within 60 days to avoid potential federal or state taxes and penalties. Transfers between START Saving Program and START K12 accounts are permitted without penalty, but Earnings Enhancements will not transfer to a START K12 account.

Consider consulting a qualified tax professional about possible state tax consequences before initiating a rollover.

You can submit contributions by mailing a check, Electronic Funds Transfer (EFT) or automated clearing house (ACH) from a checking or savings account, or payroll deduction, if offered by your employer.

Ugift^® is a feature of the START program that allows friends and family to contribute directly into your 529 account. Instead of a toy or clothes your child could outgrow, loved ones can give the meaningful gift of money toward future education. Thousands of families across the country are already using Ugift to boost their savings.

To invite others to contribute, log in to your START program account and share your beneficiary's unique Ugift code. Gifters should go to Ugift529.com, where they can enter the code to contribute directly to the beneficiary’s account. Gifters can even create a profile at Ugift529.com and set up recurring gifts!

Tip: If you use the READYSAVE™ 529 mobile app, you can easily share your Ugift code via text with just one click.

Upromise is a free-to-join rewards program that can turn everyday purchases—like shopping online, dining out, booking travel, or buying groceries—into cash back for education. A percentage of your eligible spending will be automatically deposited into your Upromise account. Visit Upromise.com to learn more and enroll.*

All earnings in your START K12 account grow tax deferred, and if used for tuition expenses at an approved Louisiana school, the earnings are not taxable.

Deposits to START accounts are deductible from reported Louisiana income, up to $2,400 per year, per beneficiary. Unused portions may be carried forward to subsequent tax years. Married couples filing jointly may deduct deposits to START accounts from Louisiana State Taxable Income up to a maximum of $4,800 per year, per beneficiary, and any unused portion may be carried forward to subsequent tax years. An account owner of a Category VI account may deduct twice the amount deposited per account per taxable year, up to $2,400 in donations. If the Category VI account owner does not use the full $4,800 exemption in any tax year, any unused exemption may be rolled forward to be used in future tax years.

In 2026, you may contribute up to $19,000 per beneficiary, or $38,000 for married couples who elect to split gifts, without exceeding the annual federal gift tax exclusion. These limits include other gifts made to the beneficiary during the same year.

You may also be able to contribute up to five years of annual exclusions at one time, currently up to $95,000 for an individual or $190,000 for a married couple¹. START assets are generally not included in the account owner’s estate, although exceptions and additional requirements may apply.

Consult a qualified tax professional about federal and state tax consequences for your situation.

¹In the event the donor does not survive the 5-year period, a pro-rated amount will revert back to the donor's taxable estate.

Savings from a START K12 account can be used for a number of qualified expenses, including:

• tuition
• curriculum and curricular materials
• books or other instructional materials
• online educational materials
• certain tutoring or educational classes outside of the home, if offered by a teacher who is not related to the student, is licensed as a teacher in any state, has taught at an eligible educational institution, or is a subject matter expert in the relevant subject 
• fees for a nationally standardized norm-referenced achievement test, advanced placement exam, or any exam related to college or university admission
• fees for dual enrollment in an institution of higher education 
• educational therapies for students with disabilities provided by a licensed or accredited practitioner or provider, including occupational, behavioral, physical, and speech-language therapies

Distributions are federal tax-free up to $20,000 annually.

Yes. An Eligible Educational Institution is defined as a public or approved nonpublic elementary or secondary school in Louisiana that contains any of the grades kindergarten through twelve.

If a beneficiary decides not to pursue postsecondary education, or has money left over in the account, the account owner has the following options:

• Stay invested. You can leave the money in the account in case the beneficiary decides to attend school later. There is no age restriction for using the money.
• Rollover to START College Saving Program. Any remaining funds in a START K12 account can be rolled over tax-free to a START College Saving account when the beneficiary graduates from high school.
• Change the beneficiary. You can change the beneficiary on your account at any time provided that the new beneficiary is an eligible “Member of the Family” of the former beneficiary. Please see the Disclosure Statement for more information on who qualifies.
• Withdraw the money for other uses. The earnings portion of a withdrawal not used for a beneficiary’s qualified higher education expenses is subject to federal and state income taxes and may be subject to a 10% federal penalty tax. For exceptions to this penalty, please see the Disclosure Statement.
• Rollover savings from your 529 plan account into a Roth IRA without incurring any federal income tax or penalty. The Roth IRA must belong to the same beneficiary, and the lifetime rollover limit is $35,000.

Additionally, any accumulated earnings that are withdrawn from your account must also be reported on the recipient’s income tax return for the year in which they are withdrawn. Contact your tax advisor to determine how to report a non-qualified withdrawal.