什么是教育储蓄账户?
Education savings account uses make them a practical tool to help pay for the cost of higher education. Here are some considerations for education savings account income limits, contributions and more.
Its name — education savings account or ESA — might sound pretty self-explanatory, but this college planning tool has some must-know rules about eligibility, 贡献限制, 以及收益的使用. 什么是教育储蓄账户 and what can an ESA be used for? 下面是一些基础知识.
教育储蓄账户的基本知识
The ESA was originally introduced in 1997 as the Education IRA. In 2001, Congress made some adjustments to the plan and renamed it the Coverdell Education Savings Account after the senator who sponsored the legislation that created it.
The intent of the ESA legislation was for people to be able to set up an account to be used by a beneficiary for qualified education expenses. Although ESA contributions themselves are not tax deductible, ESAs allow money to grow tax deferred and also provides that education savings account withdrawals for qualified education expenses will have no additional taxes.
欧空局资格和捐款
不像其他一些大学储蓄工具, t在这里 are education savings account income limits for contributors. In 2020, a married couple's gross adjusted income must be under $220,000 (or $110,000(个人)向欧空局捐款. 夫妻收入不低于190美元,000 (or $95,000 for a solo tax filer) have their maximum contributions reduced proportionately. Contributions are considered gifts under the annual gift tax exclusion, 也就是15美元,到2020年，个人将获得1000万美元.
Another feature of ESAs: No beneficiary can receive more than $2,每历年欧空局会费为000 000. This is true even if a beneficiary has multiple ESAs (set up by separate sets of grandparents, 例如). Also, no contributions can be made after the beneficiary turns 18, except in special circumstances.
欧空局对财政援助的影响
The effect an ESA has on financial aid eligibility depends on the owner of the account. If the ESA is owned by a dependent child or by someone other than the parents (such as a grandparent), then the assets do not count against financial aid eligibility. 如果该帐户为父帐户所有，则为5.64%的资产被计入财政援助.
ESA可以用来做什么?
One big benefit of ESAs is the wide range of eligible education expenses allowed under the law. ESA funds can be used to pay not only for college tuition but also K-12 education expenses, 食宿, 书籍及用品, 辅导, 运输, 电脑, 甚至是互联网接入. T在这里 are no taxes on education savings account withdrawals as long as they do not exceed the actual amount of qualified education expenses in a year.
A potential drawback to ESAs is the strict requirement that funds be used within 30 days after the beneficiary turns 30 years old. Otherwise, the assets will be subject to tax on the earnings, as well as a 10 percent penalty tax.
