Part II. Taxable Distributions and Basis (Complete separately for each account.)

1. Enter the amount contributed to this Coverdell ESA for 2025, including contributions made for 2025 from January 1, 2026, through the due date (not including extensions) for filing your 2025 return. Don’t include rollovers or the return of excess contributions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1.

2. Enter your basis in this Coverdell ESA as of December 31, 2024. See instructions . . . . . . . . . . . . . . . 2.

3. Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3.

4. Enter the total distributions from this Coverdell ESA during 2025. Don’t include rollovers or the return of excess contributions. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4.

5. Multiply line 4 by line H. This is the amount of AQEE attributable to this Coverdell ESA . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5.

6. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6.

7. Enter the total value of this Coverdell ESA as of December 31, 2025, plus any outstanding rollovers. See instructions . . . . . . . . . . . . . . . . . . 7.

8. Add lines 4 and 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8.

9. Divide line 3 by line 8. Enter the result as a decimal (rounded to at least 3 places). If the result is 1.000 or more, enter 1.000 . . . . . . . . . . . . . . . 9. .

10. Multiply line 4 by line 9. This is the amount of basis allocated to your distributions, and is tax free . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10.

Note. If line 6 is zero, skip lines 11 through 13, enter -0- on line 14, and go to line 15.

11. Subtract line 10 from line 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11.

12. Divide line 5 by line 4. Enter the result as a decimal (rounded to at least 3 places). If the result is 1.000 or more, enter 1.000 . . . . . . . . . 12. .

13. Multiply line 11 by line 12. This is the amount of qualified education expenses allocated to your distributions, and is tax free . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13.

14. Subtract line 13 from line 11. This is the portion of the distributions from this Coverdell ESA in 2025 that you must include in income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14.

15. Subtract line 10 from line 3. This is your basis in this Coverdell ESA as of December 31, 2025 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15.