Federal housing law
1226 Form 5498-ESA (PDF)
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026-10-03
- Last updated
- 2026-10-04
- Jurisdiction
- United States
Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/f5498e.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).
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 .
Coverdell ESA
Contribution
Information
| 7272 VOID CORREC | CTED | |||||
|---|---|---|---|---|---|---|
| TRUSTEE’S or ISSUER’S name | TRUSTEE’S or ISSUER’S name | TRUSTEE’S or ISSUER’S name | TRUSTEE’S or ISSUER’S name | TRUSTEE’S or ISSUER’S name | **1 **Coverdell ESA contributions $ |
Form5498-ESA (Rev. December 2026) OMB No. 1545-1815 |
| Street address | Street address | Street address | Street address | Room/suite no. | Room/suite no. | Room/suite no. |
| Street address | Street address | Street address | Street address | Room/suite no. | **2 **Rollover contributions $ |
**2 **Rollover contributions $ |
| City/town | State/province | State/province | Country | ZIP/ |
ZIP/ |
For calendar year |
| TRUSTEE’S/ |
TRUSTEE’S/ |
BENEFICIARY’S TIN | BENEFICIARY’S TIN | BENEFICIARY’S TIN | ||
| BENEFICIARY’S name | BENEFICIARY’S name | BENEFICIARY’S name | BENEFICIARY’S name | BENEFICIARY’S name | ||
| Street address | Street address | Street address | Street address | Apt. no. | ||
| City/town | State/province | State/province | Country | ZIP/ |
ZIP/ |
ZIP/ |
| Account number (see instructions) |
Account number (see instructions) |
Account number (see instructions) |
Account number (see instructions) |
Account number (see instructions) |
Account number (see instructions) |
Account number (see instructions) |
Do Not Cut or Separate Forms on This Page — Do Not Cut or Separate Forms on This Page
Cat. No. 34011J
Department of the Treasury - Internal Revenue Service
CORRECTED
Coverdell ESA
Contribution
Information
Copy B
For Beneficiary
This information is being furnished
to the IRS.
| TRUSTEE’S or ISSUER’S name | 1 Coverdell ESA contributions $ |
OMB No. 1545-1815 5498-ESA Form (Rev. December 2026) |
||||
|---|---|---|---|---|---|---|
| Street address | Street address | Street address | Street address | Room/suite no. | Room/suite no. | Room/suite no. |
| Street address | Street address | Street address | Street address | Room/suite no. | **2 **Rollover contributions $ |
**2 **Rollover contributions $ |
| City/town | State/province | State/province | Country | ZIP/ |
ZIP/ |
For calendar year |
| TRUSTEE’S/ |
TRUSTEE’S/ |
BENEFICIARY’S TIN | BENEFICIARY’S TIN | BENEFICIARY’S TIN | ||
| BENEFICIARY’S name | BENEFICIARY’S name | BENEFICIARY’S name | BENEFICIARY’S name | BENEFICIARY’S name | ||
| Street address | Street address | Street address | Street address | Apt. no. | ||
| City/town | State/province | State/province | Country | ZIP/ |
ZIP/ |
ZIP/ |
| Account number (see instructions) |
Account number (see instructions) |
Account number (see instructions) |
Account number (see instructions) |
Account number (see instructions) |
Account number (see instructions) |
Account number (see instructions) |
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.
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.
Account number. May show an account or other unique number the trustee/issuer assigned to distinguish your account.
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.
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).
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.
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 .
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.