Independent form guide. BrieflyGo is not affiliated with or endorsed by IRS, USCIS, SSA, DOL, or any U.S. government agency. Official forms are sourced from public government websites.
Official form guide
Form 5498E: 5498-ESA
IRS Form 5498-ESA is the Coverdell ESA Contribution Information return filed by trustees or issuers of Coverdell education savings accounts; it reports contributions and rollovers, which must be reported through April 15 of the following year.
Need help with Form 5498E?
Open it in the AI Editor for field guidance, checks, and PDF export.
Need help? AI Editor guides you through every field of Form 5498E.
Start filling →Form Overview
IRS Form 5498E - 5498-ESA
IRS Form 5498-ESA is the Coverdell ESA Contribution Information return filed by trustees or issuers of Coverdell education savings accounts; it reports contributions and rollovers, which must be reported through April 15 of the following year.
Risk Radar
Scan points- 1Do not truncate the beneficiary’s TIN on the filed form.
- 2Omitting contributions from Box 1 and instead placing them in Box 2.
- 3Including rollover amounts in Box 1 instead of Box 2.
- 4Failing to provide an account number when filing multiple forms for the same beneficiary.
- 5Truncating the beneficiary’s TIN on the form filed with the IRS.
Plain English
Form 5498-ESA tells the IRS how much money was put into or moved between Coverdell education savings accounts during a year. Trustees or issuers fill it out for each account they manage. The form includes the year, account details, contributions, and rollovers. It must be sent to the IRS with Form 1096 if filed on paper.
Submission Date
- Filing date: 2026-01-28 15:14:12
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
AI co-pilot
Fill it faster. Catch mistakes before you file.
What this form is for
- Use this form when you are a trustee or issuer reporting Coverdell ESA contributions and rollovers for a calendar year, including contributions made through April 15 of the following year.
- Do not use it when a total distribution was made from the account during the year and no contributions (including rollovers) were made.
- Check Form 1099 instead when filing other information returns that are not related to Coverdell ESA contributions.
Form selector
Use this form or another form?
You made contributions to a Coverdell ESA
Reports contributions in Box 1
✓ Confirm contributions are entered for the correct calendar year
You received a rollover contribution to a Coverdell ESA
Rollover must be reported in Box 2, not Box 1
✓ Verify rollover amount and beneficiary eligibility
You are filing other information returns not related to Coverdell ESA
General instructions apply to various 1099 series
✓ Check Pub. 1099 for correct form selection
Deadline or filing window
Not stated in the official source.
Checklist
What you need before filling it out
Box 1 – Coverdell ESA contributions
Contribution amounts for calendar year and through April 15 · Form 5498-ESA, Box 1
Box 2 – Rollover contributions
Rollover amounts (including military death gratuity) · Form 5498-ESA, Box 2
Trustee/Issuer TIN
Taxpayer Identification Number of trustee or issuer · Form 5498-ESA, Trustee’s/Issuer’s TIN field
Beneficiary TIN
Taxpayer Identification Number of beneficiary · Form 5498-ESA, Beneficiary’s TIN field
Account number
Designated account number for the ESA · Form 5498-ESA, Account number field
Before you submit
- 1Enter trustee/issuer name exactly as on record
- 2Enter trustee/issuer street address in the separate address boxes
- 3Enter trustee/issuer TIN in the designated box
- 4Enter beneficiary name in the beneficiary section
- 5Enter beneficiary street address in the separate address boxes
- 6Enter beneficiary TIN
- 7Enter the ESA account number
- 8Report contributions in Box 1, excluding rollovers
- 9Report rollover contributions in Box 2
- 10Verify that the form shows Rev. December 2026
- 11Sign the form where indicated
- 12Retain a copy for your records before sending
How to file this form
- 1Gather contribution and rollover data for the calendar year
- 2Complete the trustee/issuer information fields on Form 5498-ESA
- 3Complete the beneficiary information and account number fields
- 4Enter contributions in Box 1 and rollovers in Box 2
- 5Sign the form and date it
- 6Mail the completed form to the IRS filing address
- 7Obtain the mailing receipt as proof of filing
Known limitations
- 1Do not file for prior tax years; the continuous‑use revision applies only to current‑year information
- 2If a total distribution occurred and no contributions or rollovers were made, filing Form 5498-ESA is not required
- 3Rollover contributions are excluded from Box 1 and must be reported in Box 2
- 4Beneficiary must be under age 30 (or an eligible family member) for a rollover to be non‑taxable
Field map
Compact field-by-field guide
General Info
2 items
Full legal name and taxpayer identification number (SSN or EIN).
Current mailing address.
Details
2 items
Complete all applicable sections of this form according to the official IRS instructions.
Enter the relevant dollar amount if this form involves tax calculation.
Certification
1 items
Read and acknowledge any certifications required by this form.
Signatures
1 items
Sign and date. Unsigned forms cannot be processed.
Almost done reviewing the fields?
Fillable formOpen in Editor->The form and instructions are Rev. December 2026; the source directs users to the IRS.gov/Form5498ESA page for the latest information; address fields have been split into separate entry boxes and the form is now continuous‑use.
What changed or needs a fresh check
- Edition date — confirm the form shows Rev. December 2026
- Fee — Not stated in the official source
- Mailing address — Not stated in the official source
- Signature — Not stated in the official source
Quick Facts
Downloads
After you file
- 1Keep the signed copy of Form 5498-ESA for at least three years
- 2Retain supporting documents for contributions and rollovers
- 3Expect an acknowledgment from the IRS if e‑filed or a return receipt if mailed
- 4If an error is discovered, file a corrected Form 5498-ESA as instructed in the general instructions
- 5Provide the beneficiary with a statement of contributions for their records
- 6Monitor the IRS website for any superseding revisions
Sources
- SRCInstructions p.1 — revision date is Rev. December 2026
- SRCInstructions p.1 — latest information page is IRS.gov/Form5498ESA
- SRCInstructions p.1 — address fields are separated into individual entry boxes
- SRCInstructions p.2 — total distribution with no contributions means Form 5498-ESA not required
- SRCInstructions p.2 — Box 1 reports contributions for calendar year and through April 15 of following year
- SRCInstructions p.2 — Box 2 reports rollover contributions, including military death gratuity
- SRCForm p.1 — continuous‑use form converted from an annual revision
- SRCForm p.3 — rollovers to another Coverdell ESA for eligible beneficiary are not taxable
Common confusion points
Do I put rollovers in Box 1?
Rollovers belong in Box 2, not Box 1
→ Verify that rollovers are entered only in Box 2
Can I file this form for a previous year?
The continuous‑use revision applies only to the current year
→ Confirm the revision date matches the tax year being reported
Do I need to file if I only had a distribution?
A total distribution with no contributions means filing is not required
→ Check contribution and rollover entries are zero before filing
Is a military death gratuity a contribution or rollover?
It is treated as a rollover contribution
→ Enter it in Box 2
What family members qualify for a rollover?
The source defines a broad list of eligible family members
→ Confirm the recipient is an eligible family member under age 30
Do I need to include the beneficiary’s TIN?
Beneficiary TIN is required on the form
→ Ensure the beneficiary’s TIN field is completed
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 5498-ESA — file a corrected return as instructed in the general instructions
Questions about IRS Form 5498E
What is IRS Form 5498E used for?
Form 5498-ESA tells the IRS how much money was put into or moved between Coverdell education savings accounts during a year. Trustees or issuers fill it out for each account they manage. The form includes the year, account details, contributions, and rollovers. It must be sent to the IRS with Form 1096 if filed on paper.
Who must file IRS Form 5498E?
Trustees or issuers who maintained a Coverdell education savings account during the calendar year must file IRS Form 5498-ESA.
What information does IRS Form 5498E require?
The form collects the calendar year, trustee/issuer and beneficiary identification, account number (if needed), total contributions in Box 1, and rollover amounts in Box 2.
Where do I file IRS Form 5498E?
Send the black‑and‑white Copy A of IRS Form 5498-ESA with Form 1096 to the IRS Service Center indicated on the form, or file electronically if eligible.
How do I complete IRS Form 5498E?
Enter the four‑digit calendar year, then provide the trustee’s name, address, and TIN followed by the beneficiary’s name, address, and TIN. Supply an account number when filing more than one form for the same recipient, record contributions in Box 1 and rollovers in Box 2, and sign the form. Finally, mail the completed Copy A with Form 1096 or submit electronically as directed.
What happens if IRS Form 5498E is filed incorrectly?
Errors can trigger the general penalties for information returns noted in the IRS instructions.
Do I put rollovers in Box 1?
Rollovers belong in Box 2, not Box 1 Verify that rollovers are entered only in Box 2
Can I file this form for a previous year?
The continuous‑use revision applies only to the current year Confirm the revision date matches the tax year being reported
Source transparency
Copyright & Licensing - US Government Forms
BrieflyGo links to and explains official public form sources. We are not a government agency, and this page is for general form guidance, not legal advice.
Understand the agreement before you sign it.
Review risky clauses in plain English, fix the document, and keep it moving toward signature.