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Form 1099-QA

Form name:

Distributions from ABLE Accounts

IRC Section:

529 and 529A

Link to form:

Purpose of form:

Any state or its agency or instrumentality that establishes and maintains a qualified ABLE program must file a Form 1099-QA for each ABLE account from which any distribution was made or which was terminated during the calendar year. The filing may be done by either an officer or employee of the state or its agency or instrumentality having control of the qualified ABLE program, or the officer’s or employee’s designee.

Information reported on form:

  • The name, address, taxpayer identification number and phone number of the payor,
  • The name, address, and taxpayer identification number of each recipient,
  • Account number,
  • Gross distribution,
  • Earnings,
  • Basis,
  • Program to program transfer,
  • Checkbox if ABLE account terminated during calendar year,
  • Checkbox if recipient is not the designated beneficiary,


Please see Form 1099-QA for all other information required to be reported.

Reporting threshold: 

All amounts.

Due date to recipient: 

January 31.

Due date to IRS (paper filing): 

February 28.

Due date to IRS (Electronic Filing): 

March 31.