IRS Form 1099‑QA Fillable PDF – Download & Complete Online

Form 1099‑QA is the official IRS information return that reports distributions from a qualified ABLE (Achieving a Better Life Experience) account. Tax‑advantaged ABLE accounts help individuals with disabilities save for qualified expenses while preserving eligibility for government benefits. Each year, the program administrator must issue a copy of Form 1099‑QA to the beneficiary and to the IRS.

What Is Form 1099‑QA?

This one‑page form summarizes the total amount withdrawn from an ABLE account during the calendar year. It is not a tax‑return; it simply informs the IRS and the beneficiary of the distribution details. The form includes six boxes that capture gross distribution, earnings, basis, and whether a program‑to‑program transfer occurred.

How to Fill Out the Form Using Formize

Instead of printing, printing, and hand‑writing, you can complete the official PDF directly in your browser with Formize’s Fillable PDF tool:

1. Click the Fill out this form button on this page.
2. Wait a few seconds while the Formize PDF Filler app loads the IRS PDF.
3. Enter the required information in each field (the PDF is fully interactive).
4. Review your entries, then click Download Completed PDF to save a copy for your records.
5. Print or e‑file the completed form as instructed by your ABLE program administrator.

Key Boxes Explained (1‑6)

• Box 1 – Gross Distribution: Total amount paid out of the ABLE account, including qualified and non‑qualified expenses.
• Box 2 – Earnings: Portion of the distribution that represents interest, dividends, or investment gains.
• Box 3 – Basis: The amount that is a return of the original contributions (Box 1 – Box 2).
• Box 4 – Program‑to‑Program Transfer: Check if the entire balance was transferred to another ABLE account.
• Box 5 – Amount of Qualified Disability Expenses: If known, report the portion used for qualified expenses.
• Box 6 – Amount of Non‑Qualified Expenses: If any, report the non‑qualified portion.

Common Mistakes to Avoid

• Leaving Box 4 unchecked when a program‑to‑program transfer actually occurred.
• Reporting earnings in Box 1 instead of Box 2, which can cause double‑counting.
• Using an abbreviated TIN for the payer or recipient; the IRS requires the full number on Copy A.
• Failing to attach the form to the payer’s annual 1099 filing package.

Where to Find Help

For detailed instructions, refer to the IRS instructions that accompany the PDF or contact your state ABLE program administrator. The Formize platform also provides a brief on‑screen guide for each field.