Form 5498-ESA, Coverdell ESA Contribution Information
File Form 5498-ESA for each person for whom you maintained any Coverdell education savings account (ESA).
A Coverdell education savings account 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 is created or organized in order to be treated as a Coverdell ESA for tax purposes. The governing instrument creating the trust must meet the requirements of section 530(b)(1).
Statements to participants.
If you are required to file Form 5498-ESA, you must provide a statement to the beneficiary (participant).
Current Products
Form 5498-ESA
Instructions for Form 5498-ESA (HTML)General Instructions for Certain Information Returns (Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G)
Other Items You May Find Useful:
Publication 542, Corporations
Comment on Form 5498-ESA
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