Form 5498-ESA (Rev. December 2026)

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7272

CORRECTED
1 Coverdell ESA contributions OMB No. 1545-1815

TRUSTEE’S or ISSUER’S name
Street address

Room/suite no.

$
2 Rollover contributions

City/town

State/province

Country

ZIP/foreign code

Form 5498-ESA
(Rev. December 2026)
For calendar year

Coverdell ESA
Contribution
Information

$
TRUSTEE’S/ISSUER’S TIN

Copy A

BENEFICIARY’S TIN

For
Internal Revenue
Service Center

BENEFICIARY’S name

Street address
City/town

For filing information,
Privacy Act, and
Paperwork Reduction
Act Notice, see the
General Instructions
for Certain
Information Returns.

Apt. no.
State/province

Country

ZIP/foreign code

Account number (see instructions)

www.irs.gov/Form1099
Form 5498-ESA (Rev. 12-2026) Created 9/18/25

Cat. No. 34011J

www.irs.gov/Form5498ESA

Department of the Treasury - Internal Revenue Service

Do Not Cut or Separate Forms on This Page — Do Not Cut or Separate Forms on This Page

CORRECTED
1 Coverdell ESA contributions OMB No. 1545-1815

TRUSTEE’S or ISSUER’S name
Street address

Room/suite no.

$
2 Rollover contributions

City/town

State/province

Country

ZIP/foreign code

Form 5498-ESA
(Rev. December 2026)
For calendar year

Coverdell ESA
Contribution
Information

$
TRUSTEE’S/ISSUER’S TIN

Copy B

BENEFICIARY’S TIN

For Beneficiary

BENEFICIARY’S name

Street address
City/town

This information
is being furnished
to the IRS.

Apt. no.
State/province

Country

ZIP/foreign code

Account number (see instructions)
Form 5498-ESA (Rev. 12-2026)

(keep for your records)

www.irs.gov/Form5498ESA

Department of the Treasury - Internal Revenue Service

Instructions for Beneficiary
The information on Form 5498-ESA is furnished to you by the
trustee or issuer of your Coverdell education savings account
(ESA). Form 5498-ESA reports contributions and rollover
contributions made for you for the calendar year shown on this
form. For more information about Coverdell ESAs, see Pub. 970.

If the total contributions made to all your Coverdell ESAs for the
calendar year shown on this form exceeded $2,000, you must, by
May 31 of the following year, withdraw the excess, plus earnings,
or you may owe an additional tax. You must keep track of your
Coverdell ESA basis (contributions and distributions).

Beneficiary’s taxpayer identification number (TIN). For your
protection, this form may show only the last four digits of your TIN
(social security number (SSN), individual taxpayer identification
number (ITIN), adoption taxpayer identification number (ATIN), or
employer identification number (EIN)). However, the issuer has
reported your complete TIN to the IRS.

Box 2. Shows any rollover (including a direct rollover and
contribution of a military death gratuity) you made in the calendar
year shown on this form. Generally, any amount rolled over from one
Coverdell ESA to another Coverdell ESA for the benefit of the named
beneficiary or a member of the beneficiary’s family who is under age
30 (except for a beneficiary with special needs) is not taxable.

Account number. May show an account or other unique number
the trustee/issuer assigned to distinguish your account.

Future developments. For the latest information about
developments related to Form 5498-ESA and its instructions,
such as legislation enacted after they were published, go to
www.irs.gov/Form5498ESA.

Box 1. Shows Coverdell ESA contributions made on your behalf in
the calendar year shown on this form and through April 15 of the
following year. Do not deduct these amounts on your income tax
return.

Free File Program. Go to www.irs.gov/FreeFile to see if you
qualify for no-cost online federal tax preparation, e-filing, and
direct deposit or payment options.