沒用過529，不知道隔年可不可以。但529轉Roth IRA，記得有三萬五的限額。

https://www.lordabbett.com/en-us/financial-advisor/insights/retirement-planning/important-information-on-529-to-roth-ira-rollovers.html#:~:text=The%20maximum%20lifetime%20amount%20that,an%20IRA%20in%20that%20year.