Google 說可以

Yes, you can transfer unused 529 funds from your son to your grandchildren

 (his children or nieces/nephews) without triggering federal income taxes or penalties, as they are considered "eligible family members

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謝謝,我再到IRS網站查查看。 -靜雨- 給 靜雨 發送悄悄話 (0 bytes) () 12/23/2025 postreply 16:30:50

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