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Hướng dẫn cho Mẫu 1099-QA và 5498-QA

Hướng dẫn năm 2022 cho Mẫu 1099-QA và 5498-QA

Hướng dẫn về Mẫu 1099-QA và 5498-QA, Phân phối từ Tài khoản ABLE và Thông tin đóng góp tài khoản ABLE

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Department of the Treasury  
Internal Revenue Service  
2024  
Instructions for Forms  
1099-QA and 5498-QA  
Distributions From ABLE Accounts and ABLE Account Contribution Information  
Section references are to the Internal Revenue Code  
unless otherwise noted.  
converted to online fillable PDFs. You may fill out these  
forms, available at IRS.gov/Form1099QA and at IRS.gov/  
Form5498QA, and send Copy B to each recipient.  
Future Developments  
Form 5498-QA can only be filed on paper.  
For the latest information about developments related to  
Forms 1099-QA and 5498-QA and their instructions, such  
as legislation enacted after they were published, go to  
!
CAUTION  
Qualified ABLE Program  
What's New  
A qualified ABLE program is a program established and  
maintained by a state, or agency, or instrumentality of a  
state:  
Contributions. Contributions (including any contributions  
from a section 529 program, but not including  
contributions of the designated beneficiary’s  
compensation income made under section 529A(b)(2)(B))  
made to your ABLE account in 2024 can’t exceed  
$18,000. Also, see Contributions, later, for more  
information.  
Under which an ABLE account may be established for a  
blind or disabled individual whose blindness or disability  
occurred before age 26 (an “eligible individual”), who is  
the owner and designated beneficiary of the account;  
Which permits contributions to such ABLE account to  
pay for the qualified disability expenses of the account’s  
designated beneficiary;  
Reminders  
Which limits a designated beneficiary to one ABLE  
In addition, you should also use the 2024 General  
Instructions for Certain Information Returns. Those  
general instructions include information about the  
following topics.  
account; and  
That meets the other requirements of section 529A.  
Contributions. A program is not treated as a qualified  
ABLE program unless it provides that no contribution will  
be accepted:  
Who must file.  
When and where to file.  
Electronic reporting.  
1. Unless it is in cash; or  
2. Except in the case of a rollover or  
Corrected and void returns.  
Statements to recipients.  
Taxpayer identification numbers (TINs).  
Backup withholding.  
Penalties.  
program-to-program transfer from an ABLE account, if  
such contribution would result in aggregate contributions  
from all contributors to the ABLE account for the tax year  
exceeding the sum of:  
Other general topics.  
a. $18,000 (in 2024), plus  
You can get the General Instructions for Certain  
b. In the case of additional contributions made by  
certain employed ABLE account designated beneficiaries,  
an amount up to the lesser of:  
Information Returns at IRS.gov/1099GeneralInstructions  
Continuous-use form and instructions. Form 1099-QA  
and its instructions, contained herein, have been  
i. The designated beneficiary’s compensation for the  
tax year, or  
converted from an annual revision to continuous use. Both  
the form and instructions will be updated as needed. For  
the most recent version, go to IRS.gov/Form1099QA.  
ii. The poverty line amount for a one-person  
household (Community Services Block Grant Act (42  
U.S.C. 9902)). For 2024, the allowable amount is:  
E-filing Form 1099-QA. The Taxpayer First Act of 2019  
authorized the Department of the Treasury and the IRS to  
issue regulations that reduce the 250-return e-file  
threshold. T.D. 9972, published February 23, 2023,  
lowered the e-file threshold to 10 (calculated by  
$14,580 in the continental United States,  
$18,210 in Alaska, and  
$16,770 in Hawaii.  
Note. The amount is based on P.L. 115-97, section  
11024(a)(1)(B)(ii)(II), which allows for “an amount equal to  
the poverty line for a one-person household, as  
determined for the calendar year preceding the calendar  
year in which the tax year begins.” For more information,  
aggregating all information returns), effective for  
information returns required to be filed on or after January  
1, 2024. Go to IRS.gov/InfoReturn for e-file options.  
Online fillable forms. Due to the very low volume of  
paper Forms 1099-QA and 5498-QA received and  
processed by the IRS each year, these forms have been  
Feb 28, 2024  
Cat. No. 67557E  
 
The contribution limit is determined using the  
poverty guideline applicable in the state of the  
designated beneficiary’s residence, rather than  
which the transferor ABLE account is closed upon  
completion of the transfer, or of part or all of the balance to  
an ABLE account of another eligible individual who is a  
member of the family of the former designated beneficiary,  
without any intervening distribution or deemed distribution  
to the designated beneficiary.  
!
CAUTION  
the guideline applicable in the state in which the  
designated beneficiary’s ABLE account is established, or  
elsewhere.  
An employed designated beneficiary is not eligible for  
the increased contribution limit for the tax year if any  
contribution is made on behalf of the employee to a  
defined contribution plan (within the meaning of section  
414(i)), a section 403(b) plan, or a section 457(b) plan.  
The designated beneficiary is responsible for maintaining  
adequate records to document the eligibility for increased  
contributions. See T.D. 9923, available at IRS.gov/IRB/  
Separate accounting. A qualified ABLE program must  
provide separate accounting for each designated  
beneficiary.  
Limited investment direction. A qualified ABLE  
program provides that a designated beneficiary may,  
directly or indirectly, direct the investment of any  
contributions to the program (or any earnings on it) no  
more than two times in any calendar year.  
Pledging of interest as security. A program is not  
treated as a qualified ABLE program if it allows any  
interest in the program, or any portion of it, to be used as  
security for a loan.  
Excess aggregate contributions. A qualified ABLE  
program must provide adequate safeguards to prevent  
aggregate contributions on behalf of a designated  
beneficiary in excess of the limit established by the state  
under the state's qualified tuition program (QTP).  
Aggregate contributions include contributions to any prior  
ABLE account maintained by any qualified ABLE program  
for the same designated beneficiary or any prior  
designated beneficiary.  
Specific Instructions for Form  
1099-QA  
Who Must File  
Any state or its agency or instrumentality that establishes  
and maintains a qualified ABLE program must file a Form  
1099-QA, Distributions From ABLE Accounts, with the IRS  
on or before March 1, of the following year, for each  
ABLE account from which any distribution was made or  
which was terminated during the calendar year. 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.  
Do not file Form 1099-QA for a change in the name of  
the designated beneficiary on an ABLE account if the new  
designated beneficiary is an eligible individual and a  
member of the family of the former designated beneficiary.  
For these purposes, a “member of the family” means a  
sibling, whether by blood or by adoption, and includes a  
brother, sister, stepbrother, stepsister, half-brother, or  
half-sister. If the new designated beneficiary is not an  
eligible individual for the tax year or is not a member of the  
family of the former beneficiary, the Form 1099-QA filed  
with respect to the former designated beneficiary should  
include in box 1 the fair market value (FMV) of the assets  
in the ABLE account on the date on which the change is  
made to the new designated beneficiary.  
Statements to Recipients  
If you are required to file Form 1099-QA, you must also  
furnish a statement to the designated beneficiary of the  
ABLE account reporting distributions, and to each  
contributor who received a returned contribution (plus  
earnings) attributable to the calendar year. Furnish a copy  
of Form 1099-QA or an acceptable substitute statement to  
each recipient, but only with regard to the amounts paid to  
that recipient. See part M in the current General  
Return of excess contributions and excess aggregate  
contributions. A qualified ABLE program must return an  
excess contribution or excess aggregate contribution  
(including all net income attributable to that excess  
contribution or excess aggregate contribution) to the  
person who made the contribution on or before the due  
date (including extensions) for the federal income tax  
return of the designated beneficiary for the tax year in  
which the excess contribution or excess aggregate  
contribution was made.  
Rollovers and program-to-program transfers. For  
purposes of these instructions, a “rollover” means a  
contribution to an ABLE account of the designated  
beneficiary (or of an eligible individual who is a member of  
the family of the designated beneficiary) of all or a portion  
of an amount withdrawn from the designated beneficiary’s  
ABLE account, provided the contribution is made within  
60 days of the date of the withdrawal and, in the case of a  
rollover to the designated beneficiary’s ABLE account, no  
rollover has been made to an ABLE account of the  
designated beneficiary within the prior 12 months.  
Instructions for Certain Information Returns.  
Truncating recipient’s TIN on payee statements.  
Pursuant to Regulations section 301.6109-4, all filers of  
this form may truncate a recipient’s TIN (social security  
number (SSN), individual taxpayer identification number  
(ITIN), adoption taxpayer identification number (ATIN), or  
employer identification number (EIN)) on recipient  
statements. Truncation is not allowed on any documents  
the filer files with the IRS. A payer's TIN may not be  
truncated on any form. See part J in the current General  
Instructions for Certain Information Returns.  
Payer's Name and TIN  
Enter the name, address, and TIN of the payer. For a  
program established and maintained by a state that uses  
the EIN of the state, enter the name of the state on the first  
A “program-to-program transfer” means the direct  
transfer of the entire balance of an ABLE account to an  
ABLE account of the same designated beneficiary in  
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Instructions for Forms 1099-QA and 5498-QA (2024)  
 
name line and the name of the program on the second  
name line.  
each ABLE account, a Form 5498-QA, ABLE Account  
Contribution Information, with the IRS on or before June 2,  
2025. 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.  
Recipient's Name and TIN  
List the designated beneficiary as the recipient unless you  
are reporting a returned excess contribution to the  
contributor. In that case, list the contributor as the  
recipient. Enter the TIN of the applicable recipient.  
Statements to Beneficiaries  
If you are required to file Form 5498-QA with the IRS, you  
must also furnish a statement to the designated  
beneficiary by March 17, 2025. Furnish a copy of Form  
5498-QA or an acceptable substitute statement to each  
beneficiary. See part M in the 2024 General Instructions  
for Certain Information Returns.  
Account Number  
The IRS encourages you to designate an account number  
for all Forms 1099-QA that you file. See part L in the  
current General Instructions for Certain Information  
Returns.  
Truncating beneficiary’s TIN on payee statements.  
Pursuant to Regulations section 301.6109-4, all filers of  
this form may truncate a beneficiary’s TIN (social security  
number (SSN), individual taxpayer identification number  
(ITIN), adoption taxpayer identification number (ATIN), or  
employer identification number (EIN)) on payee  
Box 1. Gross Distribution  
Enter the gross distribution from the ABLE account during  
the calendar year. The gross distribution includes  
amounts distributed that the designated beneficiary  
intends to roll over to another ABLE account, but does not  
include program-to-program transfers. See Rollovers and  
program-to-program transfers, earlier. On a Form  
statements. Truncation is not allowed on any documents  
the filer files with the IRS. An issuer's TIN may not be  
truncated on any form. See part J in the 2024 General  
Instructions for Certain Information Returns.  
1099-QA for a contributor, enter in box 1 the amount(s) of  
excess contributions returned plus earnings thereon.  
Box 2. Earnings  
Account Number  
The IRS encourages you to designate an account number  
for all Forms 5498-QA that you file. See part L in the 2024  
General Instructions for Certain Information Returns.  
To determine the earnings on the gross distribution  
reported in box 1, see Regulations section 1.529A-3(c).  
Box 3. Basis  
Enter the portion of the distribution that constitutes the  
return of investment in the account. The amount of the  
gross distribution minus the earnings portion of that  
distribution is the portion of the distribution that constitutes  
the return of investment in the account. This amount is  
computed by subtracting the amount in box 2 from the  
amount in box 1.  
Box 1. ABLE Contributions  
Enter the total amount of contributions made to the ABLE  
account in 2024. Include all cash contributions, section  
529 QTP to ABLE rollovers, and QTP to ABLE  
program-to-program transfers. Total contributions do not  
include any excess contributions returned by the due date  
of the designated beneficiary's 2024 return (including  
extensions). Do not include the amount of any rollover or  
program-to-program transfer. If no contributions were  
made in 2024, enter zero in this box.  
Box 4. Program-to-Program Transfer Checkbox  
Check this box if a program-to-program transfer was made  
from this ABLE account to another ABLE account during  
transfers, earlier.  
Box 2. ABLE to ABLE Rollovers  
Enter the amount of any rollover or program-to-program  
transfer to this ABLE account from another ABLE account  
in 2024. Do not include any contributions from a section  
transfers, earlier.  
Box 5. ABLE Account Terminated Checkbox  
Check the box if the ABLE account terminated during the  
calendar year.  
Box 6. Other Than Designated Beneficiary  
Checkbox  
Check this box if this form is being filed with respect to a  
distribution to, or for the benefit of, someone other than  
the designated beneficiary of the ABLE account, for  
example, a distribution of an excess contribution to the  
contributor.  
Box 3. Cumulative Contributions  
You may, but are not required to, enter the amount of  
cumulative contributions to this ABLE account. This  
amount is the total of amounts contributed since the  
establishment of the ABLE account, including amounts  
contributed to an ABLE account for the same designated  
beneficiary that was rolled over, or directly transferred (in a  
program-to-program transfer), to the current ABLE  
account.  
Specific Instructions for Form  
5498-QA  
Who Must File  
Any state, or its agency, or instrumentality that establishes  
and maintains a qualified ABLE program must file, for  
Box 4. Fair Market Value  
Enter the FMV of the account as of December 31, 2024.  
Box 5. Account Opened Checkbox  
Check the box if the ABLE account was opened in 2024.  
Instructions for Forms 1099-QA and 5498-QA (2024)  
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Code 2—Intellectual Disability: May be reported as  
Box 6. Basis of Eligibility  
mild, moderate, or severe intellectual disability.  
You must enter one code letter in box 6.  
Code 3—Psychiatric Disorders: Schizophrenia; Major  
!
depressive disorder; Post-traumatic stress disorder  
(PTSD); Anorexia nervosa; Attention deficit/hyperactivity  
disorder (AD/HD); Bipolar disorder.  
CAUTION  
Report the basis of the designated beneficiary's  
eligibility using the codes below.  
Code A—Eligibility established under section 529A(e)  
Code 4—Nervous Disorders: Blindness, Deafness,  
Cerebral Palsy, Muscular Dystrophy, Spina Bifida,  
Juvenile-onset Huntington's disease; Multiple sclerosis;  
Severe sensorineural hearing loss; Congenital cataracts.  
(1)(A), SSDI, Title II SSA.  
Code B—Eligibility established under section 529A(e)  
(1)(A), SSI, Title XVI SSA.  
Code 5—Congenital Anomalies: Chromosomal  
Code C—Designated beneficiary is the subject of a  
abnormalities, including Down Syndrome, Osteogenesis  
imperfecta; Xeroderma pigmentosum; Spinal muscular  
atrophy; Fragile X syndrome; Edwards syndrome.  
disability certification filed with the IRS for 2024.  
Box 7. Type of Disability Code  
Code 6—Respiratory Disorders: Cystic Fibrosis.  
Code 7—Other: Includes Tetralogy of Fallot;  
The following information will only be used for  
aggregate reporting purposes as required by law.  
Hypoplastic left heart syndrome; End-stage liver disease;  
Juvenile-onset rheumatoid arthritis; Sickle cell disease;  
Hemophilia; and any other disability not listed under  
codes 1 through 6.  
!
CAUTION  
Report only one primary code number for the type of  
disability for which the designated beneficiary is receiving  
ABLE qualifying benefits. If more than one code applies,  
select the most significant code.  
Code 1—Developmental Disorders: Autistic Spectrum  
Disorder, Asperger’s Disorder, Developmental Delays and  
Learning Disabilities.  
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Instructions for Forms 1099-QA and 5498-QA (2024)