[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-304140-105":53,"doc-detail-304140-en":130},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":123,"head_meta":125,"extra_data":127,"updated_unix":129},105,"en","instructions-for-form-5498-esa-rev-december-2026","Instructions for Form 5498-ESA - Rev. December 2026","","Instructions for IRS Form 5498-ESA (Rev. December 2026) explain how to report Coverdell Education Savings Account information to the IRS and provide guidance for reporting contributions, including rollovers, transfers, and qualified education expense-related account rules. The guidance covers required filing for each covered person, definitions of Coverdell ESA accounts, how to handle contributions after year-end, address field updates, and procedural changes including conversion to a continuous-use online fillable format and e-filing thresholds and systems.",{"@graph":63,"@context":122},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":36,"@type":70,"position":76},"https://docshare.wps.com/template/forms/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/instructions-for-form-5498-esa-rev-december-2026/304140/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/instructions-for-form-5498-esa-rev-december-2026/304140.png","ImageObject",442,249,{"name":88,"@type":89},"Asher","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-10-02","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":47},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114,118],{"name":105,"@type":106,"acceptedAnswer":107},"What is Form 5498-ESA used for?","Question",{"text":108,"@type":109},"Form 5498-ESA is used to report information about Coverdell Education Savings Accounts (ESAs) that a trustee or issuer maintained for a designated beneficiary during the calendar year shown on the form.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"When are contributions required to be reported, and what if none were made?",{"text":113,"@type":109},"Contributions, including rollover contributions, must be reported on Form 5498-ESA. If no reportable contributions were made for the calendar year, no return is required.",{"name":115,"@type":106,"acceptedAnswer":116},"How should rollovers and transfers be reported on Form 5498-ESA?",{"text":117,"@type":109},"All rollovers, including direct trustee-to-trustee transfers between Coverdell ESAs, are reported on Form 5498-ESA. Amounts may be rolled over without tax if paid no later than the 60th day after the distribution into another Coverdell ESA for the benefit of the same beneficiary (or certain eligible family members).",{"name":119,"@type":106,"acceptedAnswer":120},"What changed in the December 2026 revision and how do you file?",{"text":121,"@type":109},"The December 2026 revision separates address fields into individual entry boxes and converts the form and instructions from annual revision to continuous use. The form is now available as an online fillable format; Copy B is sent to the recipient, and filing with the IRS follows the applicable electronic or paper procedures described in the instructions.","https://schema.org",{"og:url":78,"og:type":124,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":126,"canonical":78},"index,follow",{"doc_id":128,"site_id":56},304140,1790437595,{"code":4,"msg":5,"data":131},{"doc_id":128,"user_id":132,"nickname":88,"user_avatar":133,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":134,"file_id":135,"file_url":136,"file_type":137,"file_size":138,"view_count":47,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":73,"language":139,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":140,"faqs":141,"seo_title":142,"seo_description":61,"update_tm":143,"read_time":9},687197207639,"https://ap-avatar.wpscdn.com/davatar_a8503ba1806abce46bf441b54a3ca4cd","Instructions for Form 5498-ESA  \n(Rev. December 2026)  \nCoverdell ESA Contribution Information  \nSection references are to the Internal Revenue Code unless otherwise noted.  \nFuture Developments  \nFor the latest information about developments related to Form 5498-ESA and its instructions, such as legislation enacted after they were published, [go to](go to IRS.gov/)[ ](go to IRS.gov/)[IRS.gov/](go to IRS.gov/)[ ](go to IRS.gov/)[Form5498ESA](Form5498ESA.)[.](Form5498ESA.)  \nYou can get Pub. 1099, General Instructions for Certain Information Returns, at [IRS.gov/1099GeneralInstructions](IRS.gov/1099GeneralInstructions).  \nWhat’s New  \nAddress fields. For the Trustee’s, Issuer’s, and Beneficiary’s information, we separated the address fields into individual entry boxes.  \nContinuous-use form and instructions. Form 5498-ESA and these instructions have been converted from an annual revision to continuous use. Both the form and instructions will be updated as needed. For the mostrecent versions, [go to](go to IRS.gov/Form5498ESA)[ ](go to IRS.gov/Form5498ESA)[IRS.gov/Form5498ESA](go to IRS.gov/Form5498ESA).  \nContinuous-use revisions. Use the December 2026 revision of Form 5498–ESA and these instructions to file 2026 information with the IRS in early 2027. Also use them to furnish the information to the recipient. Continue to use these revisions for subsequent years until we issue a superseding revision. Do not use these revisions for prior years.  \nReminders  \nIn addition to these specific instructions, you should use the current Pub. 1099, General Instructions for Certain Information Returns. Those general instructions include information about the following topics.  \n• Who must file.  \n• When and where to file.  \n• Electronic reporting.  \n• Corrected and void returns.  \n• Statements to recipients.  \n• Taxpayer identification numbers (TINs) .  \n• Backup withholding.  \n• Penalties.  \n• Other general topics.  \nE-filing returns. The Taxpayer First Act of 2019  \nauthorized 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 aggregating all information returns), effective for information returns required to be filed on or after January 1, [2024. Go to](2024. Go to IRS.gov/InfoReturn for e-file options)[ ](2024. Go to IRS.gov/InfoReturn for e-file options)[IRS.gov/InfoReturn](2024. Go to IRS.gov/InfoReturn for e-file options)[ for e-file options](2024. Go to IRS.gov/InfoReturn for e-file options).  \nInformation Returns Intake System (IRIS). The IRS has developed IRIS, an online portal for e-filing information [returns. Go to](returns. Go to IRS.gov/IRIS for more)[ ](returns. Go to IRS.gov/IRIS for more)[IRS.gov/IRIS](returns. Go to IRS.gov/IRIS for more)[ for more](returns. Go to IRS.gov/IRIS for more)  \ninformation.  \nOnline fillable form. Due to the very low volume of paper Forms 5498-ESA received and processed by the IRS each year, this form has been converted to an online fillable format. You may fill out the form, found online at [IRS.gov/Form5498ESA](IRS.gov/Form5498ESA), and send Copy B to the recipient. For filing with the IRS, follow the applicable procedures if you are required to file electronically, or, for this form only, if you are qualified to file on paper, send in the black-and-white Copy A with Form 1096 that you print from the IRS website.  \nSpecific Instructions  \nFile Form 5498-ESA, Coverdell ESA Contribution Information, with the IRS for each person for whom you maintained any Coverdell education savings account (ESA) during the calendar year shown on the form.  \nA Coverdell ESA is a trust or custodial account created or organized in the United States exclusively for the purpose of paying the qualified education expenses of an individual who is the designated beneficiary of the trust or custodial account. The account must be designated as a Coverdell ESA at the time it ","cbCaibcpNHkE1UpU","https://ap.wps.com/l/cbCaibcpNHkE1UpU","pdf",130836,"English","# What’s New\n## Continuous-use form and instructions\n## Continuous-use revisions\n# Reminders\n## E-filing returns\n## IRIS intake system\n## Online fillable form\n# Specific Instructions\n## File Form 5498-ESA\n## Contributions\n## Rollovers and transfers\n## Family member","[{\"question\":\"What is Form 5498-ESA used for?\",\"answer\":\"Form 5498-ESA is used to report information about Coverdell Education Savings Accounts (ESAs) that a trustee or issuer maintained for a designated beneficiary during the calendar year shown on the form.\"},{\"question\":\"When are contributions required to be reported, and what if none were made?\",\"answer\":\"Contributions, including rollover contributions, must be reported on Form 5498-ESA. If no reportable contributions were made for the calendar year, no return is required.\"},{\"question\":\"How should rollovers and transfers be reported on Form 5498-ESA?\",\"answer\":\"All rollovers, including direct trustee-to-trustee transfers between Coverdell ESAs, are reported on Form 5498-ESA. Amounts may be rolled over without tax if paid no later than the 60th day after the distribution into another Coverdell ESA for the benefit of the same beneficiary (or certain eligible family members).\"},{\"question\":\"What changed in the December 2026 revision and how do you file?\",\"answer\":\"The December 2026 revision separates address fields into individual entry boxes and converts the form and instructions from annual revision to continuous use. The form is now available as an online fillable format; Copy B is sent to the recipient, and filing with the IRS follows the applicable electronic or paper procedures described in the instructions.\"}]","Instructions for Form 5498-ESA - Rev. December 2026 | PDF",1789810540]