These are errors and rejects every filer can get when sending information returns to IRIS, whether through the free IRIS Taxpayer Portal or through filing software. IRIS reports each one on the acknowledgment by rule number.
Form 5498-ESA business rules
Besides the rules on this page, IRIS checks the rules every form shares, such as SHAREDIRFORM014 (payee name and TIN); those are on the cross-form error code pages. The IRIS Taxpayer Portal also takes Form 5498-ESA as a CSV upload, using the IRS template for the form.
The IRS rule sets for tax years 2022 to 2026 contain no rule numbered for Form 5498-ESA. Its returns are still checked against the schema and against the rules every form shares, such as SHAREDIRFORM014 (payee name and TIN).
Elements of Form5498ESADetail
Each Form 5498-ESA return is one Form5498ESADetail record in a submission of group 1. The table lists its 10 elements in schema order for tax year 2026: whether each is required, and the format IRIS accepts. Element names are the ones the IRS uses in its IRIS ATS examples and Publication 5718; the IRS revises the schema each year. A FIRE filer converting a Pub 1220 file finds the field-by-field mapping in the Pub 1220 to IRIS crosswalk.
| Element | Required | Format |
|---|---|---|
TaxYr | Required | Four-digit year |
RecordId | Required | Whole number, up to 8 digits |
IssuerOfficeCd | Optional | Exactly 4 characters |
VoidInd | Required | 1 (yes) or 0 (no) |
CorrectedInd | Required | 1 (yes) or 0 (no) |
PrevSubmittedRecRecipientGrp | Optional | Group of elements |
RecipientDetail | Required | Group of elements |
RecipientAccountNum | Optional | Text, up to 30 characters |
CoverdellESAContributionAmt | Optional | Amount, zero or more, up to 2 decimal places |
RolloverContributionAmt | Optional | Amount, zero or more, up to 2 decimal places |
Check a file before you send it. TIN Comply's free IRIS 1099 File Checker runs an IRIS XML or CSV file against the IRS business rules in your browser.