How much can I rollover from a 529 account to a Roth IRA tax free?

Rollover amounts are subject to the annual contribution limits applicable to Roth IRAs. These limits are set by the IRS and may change annually. The 2024 total contribution limit is $7,000 and includes both contributions and rollovers. Over a lifetime, you may rollover up to $35,000 per beneficiary tax-free.