Form 5498-QA (Rev. December 2026)

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VOID

2A2A

CORRECTED
1 ABLE contributions

ISSUER’S name
Street address

Room/suite no.

Form

$
2 ABLE to ABLE rollovers

City/town

State/province

Country

OMB No. 1545-2262

ZIP/foreign code

5498-QA

(Rev. December 2026)
For calendar year

ABLE Account
Contribution
Information

$
ISSUER’S TIN

BENEFICIARY’S TIN

BENEFICIARY’S name

Street address

Apt. no.

3 Cumulative contributions

4 Fair market value

$

$

5 Check if account opened
in the calendar year
shown on this form

6 Basis of eligibility

7 Code

8 Trump account to ABLE rollover

$
City/town

State/province

Country

ZIP/foreign code

Account number (see instructions)

Copy A
For
Internal Revenue
Service Center
For filing information,
Privacy Act, and
Paperwork Reduction
Act Notice, see the
General Instructions
for Certain
Information Returns.
www.irs.gov/Form1099

Form 5498-QA (Rev. 12-2026) Created 12/15/25

Cat. No. 67556T

www.irs.gov/Form5498QA

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 ABLE contributions

ISSUER’S name
Street address

Room/suite no.

$
2 ABLE to ABLE rollovers

City/town

State/province

Country

ZIP/foreign code

OMB No. 1545-2262
Form

5498-QA

(Rev. December 2026)
For calendar year

ABLE Account
Contribution
Information

$
ISSUER’S TIN

BENEFICIARY’S TIN

BENEFICIARY’S name

Street address

Apt. no.

3 Cumulative contributions

4 Fair market value

$

$

5 If checked, account
was opened in the
calendar year shown
on this form

6 Basis of eligibility

7 Code

8 Trump account to ABLE rollover

Copy B
For Beneficiary
This information
is being furnished
to the IRS.

$
City/town

State/province

Country

ZIP/foreign code

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

(keep for your records)

www.irs.gov/Form5498QA

Department of the Treasury - Internal Revenue Service

Instructions for Beneficiary
The information on Form 5498-QA is furnished to you by the issuer of your
Achieving a Better Life Experience (ABLE) savings account. Form 5498-QA reports
contributions, rollovers, and program-to-program transfers to this ABLE account
for the calendar year shown on this form. For more information, see Pub. 907, Tax
Highlights for Persons With Disabilities.
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), or adoption taxpayer identification
number (ATIN)). However, the issuer has reported your complete TIN to the IRS.
Account number. May show an account or other unique number the issuer
assigned to distinguish your account.
Box 1. Shows the amount of contributions made to this ABLE account in the
calendar year shown on this form. This amount includes all cash contributions and
section 529 Qualified Tuition Program (QTP) to ABLE account rollovers, and QTP to
ABLE program-to-program transfers. Do not deduct these amounts on your income
tax return.
The total amount contributed to your ABLE account may not exceed the annual
cumulative limit. See Contribution Limitation in Pub. 907 for the current-year annual
contribution limit. If amounts contributed to your ABLE account are greater than the
annual contribution limit, the excess contributions and the earnings on those
contributions must be returned to the contributors by the date your tax return is
due (including extensions), or you may owe a penalty. Check with your ABLE
program to verify that excess contributions and earnings are returned timely. You
must keep track of your ABLE account basis (contributions and distributions).
Box 2. Shows the amount of any rollover or program-to-program transfer made to
this ABLE account from another ABLE account in the calendar year shown on this
form. Generally, any amount rolled over from one ABLE account to another ABLE
account for the benefit of the named beneficiary or of an eligible individual who is a

member of the beneficiary’s family who is described in section
152(d)(2)(B) is not taxable.
Box 3. May show the cumulative amount contributed since the establishment of
the ABLE account (or of an ABLE account of the same designated beneficiary that
was rolled over, or directly transferred (in a program-to-program transfer), to the
current ABLE account).
Box 4. Shows the fair market value (FMV) of the ABLE account as of the end of the
year.
Box 5. The ABLE account was opened in the calendar year shown on this form if
the box is checked.
Box 6. These codes show the basis for your ABLE account eligibility.
A—eligibility established under section 529A(e)(1)(A), SSDI, Title II SSA.
B—eligibility established under section 529A(e)(1)(A), SSI, Title XVI SSA.
C—eligibility established by disability certification under section 529A(e)(1)(B).
Box 7. These codes show the type of disability for which you are receiving ABLE
account qualifying benefits. 1—developmental disorders (including autism);
2—intellectual disability; 3—psychiatric disorders; 4—nervous disorders (including
blindness and deafness); 5—congenital anomalies (including Down syndrome);
6—respiratory disorders; 7—other.
Box 8. Shows the rollover of the entire balance from the Trump account of the
designated beneficiary to this ABLE account for the benefit of the same designated
beneficiary in the year the beneficiary turns 17.
Future developments. For the latest information about developments related to
Form 5498-QA and its instructions, such as legislation enacted after they were
published, go to www.irs.gov/Form5498QA.
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.