I started two 529 funds for my children in the 2023 calendar year and want to claim the contributions from my Michigan State Income tax. But I was looking on the MESP site and can't find any tax forms - there is this note on one of the forms pages

No tax forms were found. Form 1099-Q will only be issued if a withdrawal was processed during the calendar year. For information on contributions, please view the statements and confirmations.

I get why they would issue a tax form for withdrawals but it seems weird that they don't issue one for contributions? The Michigan 2023 Schedule Instructions call out MESP contributions for Line 17 - are they just trusting us at our word for what those contributions are? How are those getting reported to the proper tax authority?


2 Answers 2


are they just trusting us at our word for what those contributions are?

Yes - and if you get audited then you'll have to back up the claim.

Since anyone can mail a check to your 529 there's no practical way to track contributions in a way that would be meaningful to the IRS (i.e. by SSN). So it's trust-but-verify.

Distributions, on the other hand are easier to tie to the recipient, so an IRS form is more feasible.


529 contributions are not tax deductible for federal tax purposes, so there's no form for contributions.

Keep your bank statements to substantiate the deduction if audited.

You must log in to answer this question.

Not the answer you're looking for? Browse other questions tagged .