7272                           VOID              CORRECTED
TRUSTEE’S or ISSUER’S name, street address, city or town, state or       1 Coverdell ESA contributions OMB No. 1545-1815
province, country, and ZIP or foreign postal code
                                                                                                                        Coverdell ESA 
                                                                         $                             2024             Contribution 
                                                                         2 Rollover contributions
                                                                                                                        Information
                                                                         $                             Form 5498-ESA
TRUSTEE’S/ISSUER’S TIN              BENEFICIARY’S TIN                                                                   Copy A
                                                                                                                        For 
BENEFICIARY’S name                                                                                                      Internal Revenue 
                                                                                                                        Service Center
                                                                                                                        File with Form 1096.
Street address (including apt. no.)                                                                                     For Privacy Act and 
                                                                                                                        Paperwork Reduction 
City or town, state or province, country, and ZIP or foreign postal code                                                Act Notice, see the 
                                                                                                                        2024 General 
                                                                                                                        Instructions for 
Account number (see instructions)                                                                                       Certain Information 
                                                                                                                        Returns.
Form 5498-ESA                       Cat. No. 34011J                      www.irs.gov/Form5498ESA       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
TRUSTEE’S or ISSUER’S name, street address, city or town, state or      1 Coverdell ESA contributions OMB No. 1545-1815
province, country, and ZIP or foreign postal code
                                                                                                                       Coverdell ESA 
                                                                        $                             2024             Contribution 
                                                                        2 Rollover contributions
                                                                                                                       Information
                                                                        $                             Form 5498-ESA
TRUSTEE’S/ISSUER’S TIN             BENEFICIARY’S TIN                                                                   Copy B
                                                                                                                       For Beneficiary
BENEFICIARY’S name
                                                                                                                       This information 
                                                                                                                       is being furnished 
                                                                                                                       to the IRS.
Street address (including apt. no.)

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

Account number (see instructions)

Form 5498-ESA                      (keep for your records)              www.irs.gov/Form5498ESA       Department of the Treasury - Internal Revenue Service

Instructions for Beneficiary
The information on Form 5498-ESA is furnished to you by       If the total contributions made to all your Coverdell ESAs 
the trustee or issuer of your Coverdell education savings     for 2024 exceeded $2,000, you must withdraw the excess, 
account (ESA) by April 30, 2025. Form 5498-ESA reports        plus earnings, by June 2, 2025, or you may owe a penalty. 
contributions and rollover contributions made for you for     You must keep track of your Coverdell ESA basis 
2024. For more information about Coverdell ESAs, see          (contributions and distributions).
Pub. 970.                                                     Box 2.Shows any rollover (including a direct rollover and 
Beneficiary’s taxpayer identification number (TIN). For       contribution of a military death gratuity) you made in 2024. 
your protection, this form may show only the last four digits Generally, any amount rolled over from one Coverdell ESA 
of your TIN (social security number (SSN), individual         to another Coverdell ESA for the benefit of the named 
taxpayer identification number (ITIN), adoption taxpayer      beneficiary or a member of the beneficiary’s family who is 
identification number (ATIN), or employer identification      under age 30 (except for a beneficiary with special needs) 
number (EIN)). However, the issuer has reported your          is not taxable.
complete TIN to the IRS.                                      Future developments. For the latest information about 
Account number. May show an account or other unique           developments related to Form 5498-ESA and its 
number the trustee/issuer assigned to distinguish your        instructions, such as legislation enacted after they were 
account.                                                      published, go to www.irs.gov/Form5498ESA.
Box 1. Shows Coverdell ESA contributions made in 2024         Free File Program. Go towww.irs.gov/FreeFile to see if 
and through April 15, 2025, for 2024 on your behalf. Do not   you qualify for no-cost online federal tax preparation,        
deduct these amounts on your income tax return.               e-filing, and direct deposit or payment options.