Issuer and beneficiary
The issuer's and beneficiary's names, addresses in separate entry boxes, TINs, the calendar year and an account number.
5498-QA
ABLE Account Contribution Information
- Agency
- IRS
- Revision
- Rev. December 2026
- Fillable fields
- 55
- Pages
- 3
- Official source
- IRS form page
- Checked
- October 21, 2026
Form 5498-QA: ABLE Account Contribution Information
Form 5498-QA, ABLE Account Contribution Information, reports contributions, rollovers and program-to-program transfers to an Achieving a Better Life Experience (ABLE) account for the calendar year, along with the account's fair market value and the basis of the beneficiary's eligibility.
It is filed by the program, not by the account owner. The About Form 5498-QA page says any state or its agency or instrumentality that establishes and maintains a qualified ABLE program files this form with the IRS for each ABLE account. The designated beneficiary receives Copy B, which says the information is being furnished to the IRS.
The instructions say the form is now a continuous-use form, and the December 2026 revision is used to file and furnish 2026 information in early 2027. The issuer can fill out the PDF free in the browser on this page and download it without an account.
What's on Form 5498-QA
Boxes 1 and 2: contributions and rollovers
Box 1 shows ABLE contributions for the year. Box 2 shows ABLE to ABLE rollovers and program-to-program transfers from another ABLE account.
Boxes 3 and 4: totals and value
Box 3 shows cumulative contributions since the account was established, and box 4 the fair market value of the account.
Boxes 5 to 7: account and eligibility
Box 5 is checked if the account was opened that year, box 6 holds the basis of eligibility code A, B or C, and box 7 a type of disability code from 1 to 7.
Box 8: Trump account to ABLE rollover
A new box for the rollover of the entire balance of the beneficiary's Trump account to this ABLE account in the year the beneficiary turns 17.
How to fill out Form 5498-QA
- 1
Header
Enter the 4-digit calendar year, the issuer's and beneficiary's details and an account number. The instructions say the beneficiary's TIN may be truncated on payee statements, but not on documents filed with the IRS, and the issuer's TIN may not be truncated.
- 2
Box 1
Enter total contributions for the year, including cash contributions, section 529 QTP to ABLE rollovers and QTP to ABLE program-to-program transfers. The instructions say to leave out excess contributions returned on time and any ABLE rollover or transfer.
- 3
Box 2
Enter any rollover or program-to-program transfer to this account from another ABLE account during the year. The instructions say not to include contributions from a section 529 program.
- 4
Boxes 3 and 4
The instructions say box 3, cumulative contributions, is optional. Box 4 is the fair market value of the account as of December 31.
- 5
Boxes 5 and 6
Check box 5 if the account was opened in the current filing year. In box 6, enter one code letter: A for SSDI under Title II, B for SSI under Title XVI, or C for a disability certification filed with the IRS in the current filing year.
- 6
Boxes 7 and 8
Enter one primary disability code from 1 to 7, which the instructions say is used only for aggregate reporting. In box 8, enter any qualified ABLE rollover contribution from a Trump account in the year the beneficiary turns 17.
Why fill Form 5498-QA on indox
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Due dates, copies and e-filing
Due to the IRS
The instructions say the form is filed with the IRS on or before May 31 of the following year. A due date on a Saturday, Sunday or legal holiday moves to the next day that is not one.
Statement to the beneficiary
The instructions say a filer also furnishes a statement to the designated beneficiary by March 15, using a copy of Form 5498-QA or an acceptable substitute statement as described in part M of Pub. 1099.
Copies
Copy A is for the Internal Revenue Service Center and Copy B is for the beneficiary, who keeps it for their records.
E-filing
The instructions say the e-file threshold was lowered to 10 returns, counted across all information returns, for returns required to be filed on or after January 1, 2024. IRIS is the IRS online portal for e-filing information returns.
Online fillable form
The instructions say that because of very low paper volume the form was converted to an online fillable format, filled out at IRS.gov/Form5498QA with Copy B sent to each recipient.
Related forms
Who files Form 5498-QA?
The issuer of the ABLE account, a state or its agency or instrumentality, files it with the IRS. The designated beneficiary receives a copy and keeps it for their records.
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Questions about Form 5498-QA
Does the account owner file Form 5498-QA?
No. The About page says the state, agency or instrumentality that maintains the qualified ABLE program files it with the IRS. The designated beneficiary receives Copy B.
When is Form 5498-QA due?
The instructions say it is filed with the IRS by May 31 of the following year, and the statement goes to the designated beneficiary by March 15.
What do the box 6 codes mean?
Code A is eligibility under section 529A(e)(1)(A) through SSDI, Title II, code B through SSI, Title XVI, and code C a disability certification filed with the IRS in the current filing year.
What is box 8?
It shows a rollover of the entire balance of the beneficiary's Trump account to the ABLE account in the year the beneficiary turns 17. The instructions list it as a new box.
Is box 3 required?
No. The instructions say the issuer may, but is not required to, enter cumulative contributions in box 3.
Which revision should be used?
The instructions say to use the December 2026 revision to file and furnish 2026 information in early 2027, and to keep using it until a superseding revision is issued.