2A2A                   VOID              CORRECTED
ISSUER’S name, street address, city or town, state or province, country, 1 ABLE contributions       OMB No. 1545-2262
and ZIP or foreign postal code
                                                                                                                           ABLE Account 
                                                                         $
                                                                         2 ABLE to ABLE Rollovers     2025                 Contribution 
                                                                                                                           Information
                                                                         $                          Form 5498-QA
ISSUER’S TIN                        BENEFICIARY’S TIN                    3 Cumulative contributions 4 Fair market value    Copy A
                                                                         $                          $                      For 
BENEFICIARY’S name                                                       5 Check if account opened  6 Basis of eligibility Internal Revenue 
                                                                           in 2025                                         Service Center
                                                                                                                           For filing information, 
Street address (including apt. no.)                                      7 Code                                            Privacy Act, and 
                                                                                                                           Paperwork Reduction 
                                                                                                                           Act Notice, see the 
City or town, state or province, country, and ZIP or foreign postal code                                                   General Instructions 
                                                                                                                           for Certain 
Account number (see instructions)                                                                                          Information Returns.
                                                                                                                           www.irs.gov/Form1099
Form 5498-QA                  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
ISSUER’S name, street address, city or town, state or province, country, 1 ABLE contributions       OMB No. 1545-2262
and ZIP or foreign postal code
                                                                                                                           ABLE Account 
                                                                         $
                                                                         2 ABLE to ABLE Rollovers     2025                 Contribution 
                                                                                                                           Information
                                                                         $                          Form 5498-QA
ISSUER’S TIN                        BENEFICIARY’S TIN                    3 Cumulative contributions 4 Fair market value    Copy B
                                                                         $                          $                      For Beneficiary
BENEFICIARY’S name                                                       5 If checked, account was  6 Basis of eligibility 
                                                                           opened in 2025                                  This information 
                                                                                                                           is being furnished 
                                                                                                                           to the IRS.
Street address (including apt. no.)                                      7 Code 

City or town, state or province, country, and ZIP or foreign postal code

Account number (see instructions)

Form 5498-QA       (keep for your records)                               www.irs.gov/Form5498QA       Department of the Treasury - Internal Revenue Service

Instructions for Beneficiary                                                Box 2. Shows the amount of any rollover or program-to-program transfer 
                                                                            made to this ABLE account from another ABLE account in 2025. Generally, 
The information on Form 5498-QA is furnished to you by the issuer of your   any amount rolled over from one ABLE account to another ABLE account 
Achieving a Better Life Experience (ABLE) savings account. Form 5498-QA     for the benefit of the named beneficiary or of an eligible individual who is a 
reports contributions, rollovers, and program-to-program transfers to this  member of the beneficiary’s family who is described in section 152(d)(2)(B) 
ABLE account for 2025. For more information, see Pub. 907.                  is not taxable.
Beneficiary’s taxpayer identification number (TIN). For your protection,    Box 3. May show the cumulative amount contributed since the 
this form may show only the last four digits of your TIN (social security   establishment of the ABLE account (or of an ABLE account of the same 
number (SSN), individual taxpayer identification number (ITIN), or adoption designated beneficiary that was rolled over, or directly transferred (in a 
taxpayer identification number (ATIN)). However, the issuer has reported    program-to-program transfer), to the current ABLE account).
your complete TIN to the IRS.                                               Box 4. Shows the FMV of the ABLE account as of the end of the year.
Account number. May show an account or other unique number the              Box 5. The ABLE account was opened in 2025 if the box is checked.
issuer assigned to distinguish your account.
Box 1. Shows the amount of contributions made to this ABLE account in       Box 6. These codes show the basis for your ABLE account eligibility.        
2025. This amount includes all cash contributions and section 529           A—eligibility established under section 529A(e)(1)(A), SSDI, Title II SSA.       
Qualified Tuition Program (QTP) to ABLE account rollovers, and QTP to       B—eligibility established under section 529A(e)(1)(A), SSI, Title XVI SSA.      
ABLE program-to-program transfers. Do not deduct these amounts on           C—eligibility established by disability certification under section 
your income tax return.                                                     529A(e)(1)(B). 
If the total contributions (including any contributions from a section 529  Box 7. These codes show the type of disability for which you are receiving 
program/QTP), but not including contributions of the designated             ABLE account qualifying benefits. 1—developmental disorders (including 
beneficiary’s compensation income made under section 529A(b)(2)(B)(ii)      autism); 2—intellectual disability; 3—psychiatric disorders; 4—nervous 
made to your ABLE account for 2025 exceeded $19,000, or if the              disorders (including blindness and deafness); 5—congenital anomalies 
contributions of an employed designated beneficiary’s compensation          (including Down syndrome); 6—respiratory disorders; 7—other.
income exceeded the applicable amount under section 529A(b)(2)(B)(ii), the  Future developments. For the latest information about developments 
excess contributions, plus the earnings on them, must be returned by the    related to Form 5498-QA and its instructions, such as legislation enacted 
date your tax return is due (including extensions), or you may owe a        after they were published, go to www.irs.gov/Form5498QA.
penalty. Check with your ABLE program to verify that excess contributions   Free File Program. Go to www.irs.gov/FreeFile to see if you qualify for no-
and earnings are returned timely. You must keep track of your ABLE          cost online federal tax preparation, e-filing, and direct deposit or payment 
account basis (contributions and distributions).                            options.