Federal housing law
Form 5498-QA — ABLE Account Contribution Information
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/f5498qa.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).
ABLE Account
Contribution
Information
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 .
| 2A2A VOID CORREC | CTED | |||||
|---|---|---|---|---|---|---|
| ISSUER’S name | ISSUER’S name | ISSUER’S name | ISSUER’S name | ISSUER’S name | **1 **ABLE contributions $ |
Form5498-QA (Rev. December 2026) OMB No. 1545-2262 |
| 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 **ABLE to ABLE rollovers $ |
**2 **ABLE to ABLE rollovers $ |
| City/town | State/province | State/province | Country | ZIP/ |
ZIP/ |
For calendar year |
| ISSUER’S TIN | ISSUER’S TIN | BENEFICIARY’S TIN | BENEFICIARY’S TIN | BENEFICIARY’S TIN | **3 **Cumulative contributions $ |
**4 **Fair market value $ |
| BENEFICIARY’S name | BENEFICIARY’S name | BENEFICIARY’S name | BENEFICIARY’S name | BENEFICIARY’S name | **5 **Check if account opened in the calendar year shown on this form |
**6 **Basis of eligibility |
| Street address | Street address | Street address | Street address | Apt. no. | **7 **Code | **8 **Trump account to ABLE rollover $ |
| City/town | State/province | State/province | Country | 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) |
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
ABLE Account
Contribution
Information
Copy B
For Beneficiary
This information is being furnished
to the IRS.
| ISSUER’S name | 1 ABLE contributions $ |
OMB No. 1545-2262 5498-QA 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 **ABLE to ABLE rollovers $ |
**2 **ABLE to ABLE rollovers $ |
| City/town | State/province | State/province | Country | ZIP/ |
ZIP/ |
For calendar year |
| ISSUER’S TIN | ISSUER’S TIN | BENEFICIARY’S TIN | BENEFICIARY’S TIN | BENEFICIARY’S TIN | **3 **Cumulative contributions $ |
**4 **Fair market value $ |
| BENEFICIARY’S name | BENEFICIARY’S name | BENEFICIARY’S name | BENEFICIARY’S name | BENEFICIARY’S name | **5 **If checked, account was opened in the calendar year shown on this form |
**6 **Basis of eligibility |
| Street address | Street address | Street address | Street address | Apt. no. | **7 **Code | **8 **Trump account to ABLE rollover $ |
| City/town | State/province | State/province | Country | 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) |
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.