529 plans · Withdrawal planning
529 Withdrawal Penalty Calculator
Estimate federal income tax and the 10% additional tax on a non-qualified 529 withdrawal. Separate earnings from contributions to see how much of the distribution remains after estimated federal taxes.
Distribution details
Use the distribution amount, not the account balance.
Use Form 1099-Q box 2 or a plan-provided estimate; contributions are excluded.
After scholarships, education credits, and allocation to other distributions.
Use the rate of the person reporting the taxable earnings.
Default 0. Enter only a verified exception amount, not the scholarship or total withdrawal.
Estimated federal tax cost
$640.00
- Taxable earnings
- $2,000.00
- Federal income tax
- $440.00
- 10% additional tax
- $200.00
- Distribution after federal tax
- $9,360.00
Federal estimate only. State income tax, benefit recapture, and other taxes are not included. This is not a tax filing calculation or an automatic withholding amount.
How the estimate works
Taxable earnings = distributed earnings × (1 − adjusted qualified expenses ÷ distribution), floored at zero. Income tax = taxable earnings × your rate. The additional tax is 10% of taxable earnings not covered by an exception.
Example: a $10,000 distribution with $2,000 earnings, no qualified expenses, a 22% rate, and no exception gives $440 income tax plus $200 additional tax: $640 total.
Exceptions can include disability, death, scholarships within applicable limits, and certain education-credit coordination. An exception to the additional tax does not necessarily remove income tax. Check IRS Publication 970, chapter 7 before entering an exception. Rules reviewed September 30, 2026 using the available 2025 publication.
Keep contributions and withdrawals separate
Use plan figures for the distribution being modeled. For multiple accounts or recipients, allocation and tax reporting can require separate calculations. This tool does not determine expense eligibility, rollover eligibility, or state recapture.
Planning a contribution instead? Use the 529 contribution tax deduction calculator. To project savings, use the 529 education savings calculator.
About This Calculator
Estimate federal income tax and the 10% additional tax on non-qualified 529 withdrawals using distributed earnings, adjusted expenses, and verified exceptions.
The SuperCalc Editorial Team maintains calculator interfaces, formula notes, examples, and supporting explanations. Methods, assumptions, source links, and review depth vary by calculator and are documented on the relevant page where available.