IRC §529A · ABLE Act · SECURE 2.0 §124

ABLE Account Calculator

Tax-free growth for people with disabilities, with state deduction stacked on top. Without losing SSI/Medicaid.

2024 ABLE Picture
Eligibility (onset before age)
26
Annual contribution cap
$18,000
ABLE-to-Work add
$0
Total allowed this year
$0
State tax saved (est.)
$0
SSI safe-harbor balance
$100,000
Per §529A, distributions for qualified disability expenses are federal tax-free. Account balances up to $100,000 are excluded from the SSI $2,000 resource test (§103 SSI exclusion). Medicaid clawback at death is state-elective and many states waive it.

2026 expansion: age-of-onset rises from 26 to 46

SECURE 2.0 §124 (ABLE Age Adjustment Act) raises the eligibility cutoff. If your disability began before age 46, you become ABLE-eligible starting tax year 2026. Roughly 6 million more Americans qualify, including veterans with later-onset disabilities.

Have us coordinate ABLE + SSI + Medicaid

2024 amounts: $18,000 annual exclusion (§2503(b), tied to §529A(b)(2)(B)). ABLE-to-Work cap is lesser of W-2 wages or federal poverty line for one-person household: $15,060 (48 states+DC), $18,810 (AK), $17,310 (HI). $100K SSI safe-harbor per §1917(b) Social Security Act. Age-of-onset 26 currently; rising to 46 effective 1/1/2026 per SECURE 2.0 §124. Educational tool, not legal advice. Call 689-331-5723 or email info@zerofusstaxes.com.