A Trump Account (530A) can be moved into an ABLE account for a child with a disability – but the transfer is available during one calendar year only, the year the child turns 17, and it has to be the whole balance. Per IRS Notice 2025-68, that move is one of just four ways money is allowed to leave a Trump Account before the child turns 18.
What the transfer actually is
Per Notice 2025-68, a qualified ABLE rollover contribution is "a trustee-to-trustee transfer of the entire balance of a Trump account, made during the calendar year in which an account beneficiary attains age 17 to an ABLE account" of that same beneficiary. Three conditions sit inside that sentence, and each one matters.
It is trustee-to-trustee, so the family requests the transfer rather than withdrawing money and moving it. It is the entire balance, so there is no version where part of the account moves and the rest stays behind. And the ABLE account has to belong to the child, not to a parent or a sibling.
Per Notice 2025-68, section 530A(d)(4)(B) makes this a permitted distribution during the growth period – the stretch of years when a Trump Account is otherwise closed. The only other permitted distributions in that period are a transfer to another Trump Account for the same child, a distribution of excess contributions, and a distribution upon the death of the account beneficiary.
The window is a single calendar year
Per Notice 2025-68, the growth period ends before January 1 of the calendar year in which the account beneficiary turns 18. Per the IRS's instructions for Form 4547, after the growth period – "starting January 1st of the calendar year in which the child turns 18" – most of the rules that apply to traditional IRAs will generally apply to the Trump Account.
So the ABLE route runs through the year the child is 17 and closes when that year ends. A family wishing to execute the rollover must have an open ABLE account and must initiate the transfer request within that window.
It does not use up the ABLE account's room for the year
An ABLE account has its own annual contribution limit, and this transfer does not count against it. Per Notice 2025-68, section 529A(b)(2)(B) was amended by section 70204(a)(2)(A) of the One Big Beautiful Bill Act "to exclude qualified ABLE rollover contributions from the annual contribution limits for an ABLE account."
For 2026, the most that can be contributed to an ABLE account is $20,000, per IRS Revenue Procedure 2025-32, with an additional amount available to a designated beneficiary who works. A Trump Account balance arriving as a qualified ABLE rollover sits outside that ceiling.
Who can have an ABLE account
A person may establish an ABLE account if their blindness or disability began before a set age – and that age went up in 2026. Per the IRS instructions for Forms 1099-QA and 5498-QA, for tax years beginning after December 31, 2025, the age limit "has increased from 26 to 46." A 17-year-old with a qualifying impairment meets the age test under either number. The standard, per Publication 907, is a medically determinable physical or mental impairment resulting in marked and severe functional limitations that can be expected to result in death or has lasted, or can be expected to last, for a continuous period of at least 12 months, or blindness within the meaning of section 1614(a)(2).
Per the IRS, ABLE programs are created by states, so the account itself is opened through a state program rather than through the Treasury. SavingForCollege.com maintains a directory of ABLE accounts by state.
What changes once the money is in an ABLE account
The spending rules are the practical difference. Per Publication 907, qualified disability expenses include education, housing, transportation, employment training and support, assistive technology, personal support services, health, prevention and wellness, financial management, administrative services, legal fees, expenses for oversight and monitoring, and funeral and burial expenses. A Trump Account, by contrast, is generally locked until the year the child turns 18 and then follows traditional-IRA rules.
The other difference families ask about is benefits. Per Publication 907, "an ABLE account is generally disregarded for purposes of determining eligibility for benefits under Supplemental Security Income (SSI) and certain other means-tested federal programs." Neither Notice 2025-68 nor the Form 4547 instructions addresses how a Trump Account itself is counted for those programs, so a family weighing the two is working with guidance on one side and silence on the other. That is a question for a benefits counselor who knows the household's situation, well before the year the child turns 17.
The other rollover, for everyone else
Families who simply want a different provider are using a different provision. Per Notice 2025-68, a qualified rollover contribution is a trustee-to-trustee transfer from one Trump Account to another Trump Account for the same child, and it too moves the entire balance. Per the Form 4547 instructions, the responsible party on the account is the one who requests it.
Whichever transfer eventually applies, the amount that moves is whatever the account has accumulated by then, and employer, state, and charitable contributions can make a difference. The Match & Bonus Finder lists the programs we have sourced, with the sponsor named for each, so families can see which ones may apply to their child.