John Gate wrote:

- quote -

Yes and please remember that the allowable maximum amount
contributed annually is $2000 per beneficiary, not per
taxpayer.

--
Alan
http://taxtopics.net

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Currently, one cannot contribute to an ESA if one's income
(single filer) is above $110,000. However, anyone can
contribute to an ESA, including the beneficiary.

So would this be allowed:
- Individual gifts $2,000 to beneficiary
- Beneficiary contributes $2,000 to own ESA

The beneficiary is 2 years old, and has no income (earned or
otherwise).

Thanks,

John Gate

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