VOIDPaper only: marks a form on a sheet that should be ignored. It is not a correction; a filed return is undone with a corrected return.How corrections workCORRECTEDChecked on a return that replaces one already filed. Which fields to repeat, and whether two returns are needed, depends on the error.Type 1 vs Type 2 correctionsPayer's nameWhat goes hereThe name, address and TIN of the state, agency or instrumentality that runs the qualified ABLE program. If a state program uses the state's EIN, put the state's name on the first name line and the program's name on the second.Watch forThe payer's TIN may not be truncated on any form.Check the filer blockBox 1: Gross distributionWhat goes hereThe gross distribution from the ABLE account during the year, including amounts the beneficiary intends to roll over to another ABLE account. On a form for a contributor: the excess contributions returned plus earnings.Watch forProgram-to-program transfers are not distributions here. If the new beneficiary is not an eligible individual or not a sibling, box 1 gets the account's FMV on the date of the change.Click to open the row in the box tableBox 2: EarningsWhat goes hereThe earnings part of the distribution: the gross distribution in box 1 multiplied by the earnings ratio, as the section 529A regulations define it. See Regulations section 1.529A-3(c).Watch forBox 3 is what is left: box 1 minus box 2.Click to open the row in the box tableCalendar yearThe year the payment was made, not the year you file. The 2026 forms cover payments in 2026 and are filed in 2027.The 2027 calendarPayer's TINThe EIN the returns are filed under; it must match the filer name on the first line. A sole proprietor may use an SSN, with the owner's name first.Check the filer blockRecipient's TINWhat goes hereThe TIN of the person listed as the recipient: the designated beneficiary, or the contributor for a returned excess contribution.Watch forYou may truncate it on the recipient's statement, never on anything you file with the IRS.Match it before you fileBox 3: BasisWhat goes hereThe part of the distribution that is a return of investment in the account.Watch forIt is box 1 minus box 2.Click to open the row in the box tableBox 4: Program-to-program transferCheck it whenA program-to-program transfer was made from this ABLE account to another ABLE account during the year: a direct transfer with no distribution to the beneficiary in between.Watch forA transfer of the entire balance to the same beneficiary's ABLE account closes this account, so box 5 may apply too.Click to open the row in the box tableRecipient's nameWhat goes hereThe designated beneficiary of the ABLE account, unless you are reporting a returned excess contribution. Then list the contributor who got the money back.Watch forA form for a contributor gets box 6 checked. Each recipient's statement shows only the amounts paid to that recipient.Which name goes firstBox 5: ABLE account terminatedCheck it whenThe ABLE account terminated during the calendar year.Watch forA terminated account needs a Form 1099-QA for the year even without a distribution: you file for each account from which a distribution was made or which was terminated.Click to open the row in the box tableBox 6: Other than designated beneficiaryCheck it whenThe form reports a distribution to, or for the benefit of, someone other than the designated beneficiary, for example an excess contribution returned to the contributor.Watch forOn that form the contributor is the recipient, and box 1 shows the excess returned plus earnings.Click to open the row in the box tableRecipient's street addressWhere the recipient copy is mailed. From the W-9 line 5; the IRS does not match it, but an undeliverable copy is a furnishing failure.Recipient's city or townCity of the mailing address, from the W-9 line 6.Account numberWhat goes hereYour account number for this ABLE account. The instructions do not require it, but the IRS encourages you to designate an account number for every Form 1099-QA you file.Hover over a box for what goes in it; click to open its row in the table below. On a touch screen, tap the box to jump to the row.
Who must file Form 1099-QA
Any state, or its agency or instrumentality, that establishes and maintains a qualified ABLE program must file Form 1099-QA for each ABLE account from which a distribution was made during the year. The recipient is the designated beneficiary unless the distribution was paid to someone else; a program-to-program transfer is reported with box 4 checked, and termination of the account with box 5. A change of designated beneficiary to an eligible family member is not a distribution.
The Pub 1099 chart gives a single February 28 date for filing with the IRS for this form and Form 1098-Q, without the usual March 31 electronic date. Form 1099-QA is one of the low-volume forms the IRS lets you fill in online and file on paper with Form 1096 if you are under the 10-return e-file mandate; contributions are reported separately on Form 5498-QA, which for 2026 adds box 8 for rollovers from a Trump Account.
Threshold: All amounts, every distribution from an ABLE account; no minimum.
What is reported, box by box
| Box | What it reports | Notes |
|---|---|---|
| 1 | Gross distribution | Any amountFile by February 28 for each account with a distribution or termination. The gross distribution, including amounts the beneficiary plans to roll over, but not program-to-program transfers. On a contributor's form: excess contributions returned plus earnings. |
| 2 | Earnings | The earnings part of box 1: the gross distribution multiplied by the earnings ratio under the section 529A regulations. |
| 3 | Basis | The return of investment in the account: box 1 minus box 2. |
| 4 | Program-to-program transfer | CheckboxA program-to-program transfer from this ABLE account to another ABLE account during the year. The transfer itself is not included in box 1. |
| 5 | ABLE account terminated | CheckboxThe ABLE account terminated during the year. A termination alone requires a Form 1099-QA. |
| 6 | Other than designated beneficiary | CheckboxThe distribution went to, or for, someone other than the designated beneficiary, such as an excess contribution returned to the contributor, who is then the recipient. |
Box titles follow the current revision of the form. The IRS reads the payer and recipient name, TIN, address, account number and the money boxes; the state boxes are for the state copy only.
Payments that are not reported on Form 1099-QA
- A change of designated beneficiary to a member of the former beneficiary's family.
- Contributions and fair market value, which are reported on Form 5498-QA by May 31 (statement to the beneficiary by March 15).
Due dates and extensions
| Copy | Due | For 2026 returns |
|---|---|---|
| To the IRS, paper | February 28 | Monday, March 1, 2027 (February 28 is a Sunday) |
| To the IRS, electronic | February 28 | Monday, March 1, 2027 (February 28 is a Sunday) |
| To the recipient | January 31 | Monday, February 1, 2027 (January 31 is a Sunday) |
An automatic 30-day extension is available on Form 8809, filed by the due date on paper or through IRIS; a second 30 days requires a hardship showing. Recipient statements can be extended 30 days on Form 15397, online or by fax only. 10 or more information returns of any type in aggregate must be e-filed (T.D. 9972); IRIS is the only IRS intake system from filing season 2027, FIRE having been retired. A payer who e-files the originals must e-file the corrections.
For 2026 forms filed in 2027: January 31 falls on a Sunday, so that deadline moves to Monday, February 1, 2027; February 28 also falls on a Sunday, so the paper deadline moves to Monday, March 1, 2027. March 31 (electronic) and March 15 are weekdays. February 28 does not become February 29 in a leap year. The compliance calendar has every date with the weekend shifts applied.
Withholding and TIN matching
ABLE distributions are not subject to backup withholding and the form is not in the IRS TIN Matching program. Failures are penalized under IRC 6693IRC 6693Internal Revenue Code, Cornell LII at $50 per return with no cap. The designated beneficiary's SSN is established at account opening under the eligibility rules, so mismatches tend to come from a representative or guardian being entered as the account holder.
Name and TIN errors on this form
Every information return is matched by the IRS on the first four characters of the payee's name (the name control) against the TIN. For this form the penalty is IRC 6693IRC 6693Internal Revenue Code, Cornell LII: $50 per return for each failure to file or furnish, with no annual maximum, unless the failure was due to reasonable cause. A mismatch still produces a CP2100 line the following autumn. The errors that recur on Form 1099-QA:
- Beneficiary, not the person with signature authority. A parent or guardian who opened and manages the account is not the recipient; the designated beneficiary is.
- Distributions to a third party (a landlord, a school) still report to the beneficiary unless paid to another person as recipient, in which case box 6 is checked.
The name control calculator shows what the IRS will derive from a name line, and the CP2100 guide covers what to do when the notice arrives.
Recipient statements and substitutes
The recipient statement for Form 1099-QA need not be a copy of the official form: a substitute may be combined with other account statements or reports, provided every required item is numbered and titled as on the official form, the tax year, form number and form name appear together, the recipient instructions are included, and, for the forms Pub 1099 lists, a telephone number with direct access to someone who can answer questions is shown. Publication 1179 (Rev. Proc. 2026-18) has the specifications; logos, slogans and advertising are not permitted on the statement itself. Statements may be furnished electronically only to a recipient who has affirmatively consented in a way that shows they can access the format, after the disclosures in Pub 1099 part M, and must stay posted through October 15. Copy B may show a truncated TIN (xxx-xx-1234); the IRS copy never may. The consent rules for furnishing statements electronically are under review: Notice 2026-4 asked for comments (due May 23, 2026) on whether the broker rules, and then the rules for every other payee statement, should change.
Corrections and state copies
A wrong amount, code or checkbox is a Type 1 correction: one corrected return with the CORRECTED box checked. The wrong form type is a Type 2 correction: a zeroed-out copy of the original plus a new original, in that order. A wrong or missing payee TIN or name is also Type 2 on paper, but IRIS corrects it in one step on the original record (Publication 5717). Publication 1099 also says you are not required to file a correction for a missing or incorrect TIN if you meet the reasonable-cause standard, only to use the right TIN on the next return, although the IRS encourages the correction. Details and the paper error charts are on the 1099 corrections page.
Form 1099-QA is not in the Combined Federal/State Filing program, so any state that requires it must receive it directly. Requirements by state are on the state pages.
Questions people ask about Form 1099-QA
Do we file when the account was only transferred to another state's program?
Yes, a 1099-QA with box 4 checked.
What penalty applies?
$50 per return under IRC 6693IRC 6693Internal Revenue Code, Cornell LII, not the IRC 6721IRC 6721Internal Revenue Code, Cornell LII tiers.
Is 1099-QA in the Combined Federal/State program?
No.
Other federal forms
1042-S · 1097-BTC · 1098 · 1098-C · 1098-E · 1098-F · 1098-Q · 1098-T · 1098-VLI · 1099-A · 1099-B · 1099-C · 1099-CAP · 1099-DIV · 1099-G · 1099-INT · 1099-K · 1099-LPS · 1099-LS · 1099-LTC · 1099-MISC · 1099-NEC · 1099-OID · 1099-PATR · 1099-Q · 1099-R · 1099-S · 1099-SA · 1099-SB · 3921 · 3922 · 5498 · 5498-ESA · 5498-QA · 5498-SA · 5498-TA · W-2G · 1099-DA · Comparison table
Sources: IRS Publication 1099 (2026), General Instructions for Certain Information Returns, which replaced the separate General Instructions starting with tax year 2026; Instructions for Forms 1099-QA and 5498-QA (Rev. December 2026); Pub 1099 (2026) Guide to Information Returns and part O; IRC 529AIRC 529AInternal Revenue Code, Cornell LII, 6693. Threshold amounts are indexed for inflation from calendar year 2027; check IRS.gov/InflationAdjustment for the current year.