Thông tin đóng góp tài khoản ABLE
Form 5498-QA is a reporting form for Achieving a Better Life Experience (ABLE) savings accounts, used to report contributions, rollovers, and program-to-program transfers to the IRS. The form includes information on the beneficiary's taxpayer identification number (TIN), account number, and basis of eligibility. Box 1 shows the amount of contributions made to the ABLE account in a given year, while Box 2 indicates any rollovers or program-to-program transfers made to the account. Boxes 3-6 provide information on the cumulative contributions, fair market value, and basis of eligibility for the ABLE account. The form also includes codes that show the type of disability for which the beneficiary is receiving ABLE account qualifying benefits. Instructions are provided for both the issuer and beneficiary.
Any state, or its agency, or instrumentalities that establish and maintain a qualified ABLE program must file a Form 5498-QA for each ABLE account.
Form 5498-QA, ABLE Account Contribution Information, is used by states or their agencies or instrumentalities that establish and maintain a qualified ABLE program to report certain information about contributions made to each ABLE account to the Internal Revenue Service (IRS) and to the designated beneficiary.
The filing may be done by either an officer or employee of the state, or its agency, or instrumentality having control of the qualified ABLE program, or the officer’s or employee’s designee on or before June 2, 2025.
A statement must be furnished to each designated beneficiary by March 17, 2025. Furnish a copy of Form 5498-QA or an acceptable substitute statement.
Form 5498-QA reports the total amount of contributions made to the ABLE account in 2024, including all cash contributions, rollovers from a section 529 QTP to an ABLE account, and program-to-program transfers. It also reports the fair market value of the account as of December 31, 2024.
Form 1099-QA reports income paid out of an ABLE account to a designated beneficiary in a calendar year, while Form 5498-QA reports contributions made to an ABLE account and the fair market value as of the end of the calendar year.
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