Assumptions:
- You are now a Wisconsin resident and no longer an Illinois resident.
- You are/will be filing Wisconsin income tax returns and not filing Illinois income tax returns.
Questions to answer: does Wisconsin provide a state income tax benefit for contributions to 529 accounts in other states, and if so, up to what amount?
If you are no longer a resident of and not filing a state income tax return in Illinois, any tax benefit that Illinois offers for 529 contributions will no longer be available to you.