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Form 1099-QA: Distributions From ABLE Accounts
IRS Form 1099-QA is used for Distributions From ABLE Accounts and must be filed by state agencies with the IRS on or before February 28 of the following year.
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IRS Form 1099-QA - Distributions From ABLE Accounts
IRS Form 1099-QA is used for Distributions From ABLE Accounts and must be filed by state agencies with the IRS on or before February 28 of the following year.
Risk Radar
Scan points- 1Do not file if only changing a beneficiary name, unless the new person isn't family or eligible.
- 2Filing for a beneficiary name change when the new person IS family/eligible (should not file).
- 3Forgetting to provide a statement to each contributor who received a returned contribution.
- 4Not including the Fair Market Value (FMV) in Box 1 if changing beneficiaries outside of family/eligibility.
- 5Failing to check the box indicating the recipient is NOT the designated beneficiary when applicable.
Plain English
This form reports when money is taken out of an ABLE account. It tells the IRS about distributions made from these accounts during a calendar year, as well as any related transfers. A copy must also be sent to the designated beneficiary and contributors.
Submission Date
- Filing date: 2025-03-20 22:10:28
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when a state or its agency or instrumentality establishes and maintains a qualified ABLE program and makes a distribution from an ABLE account during the calendar year.
- Do not use Form 1099-QA when reporting contributions to your ABLE account for 2025, as that information is also reported on this form (though it pertains to contributions).
- Check Form 5498-QA instead when reporting the contribution information for an ABLE account.
Form selector
Use this form or another form?
Transferring balance between two family members' ABLE accounts
The transferor ABLE account is closed upon completion of the transfer, without an intervening distribution to the designated beneficiary.
✓ Check Box 4 on Form 1099-QA
Reporting earnings from a gross distribution
Box 2 details the specific earnings part of the total gross distribution shown in Box 1.
✓ Verify Box 2 amount against your records.
Terminating an ABLE account during the year
The designated beneficiary is named, and this box must be checked to indicate the account was terminated in the calendar year being reported.
✓ Ensure Box 5 matches the termination date.
Deadline or filing window
The filing trigger is any distribution made from or termination of an ABLE account during the calendar year. The deadline to file Form 1099-QA with the IRS is February 28 of the following year. No extension date is specified, but the due date remains February 28 even in leap years.
Checklist
What you need before filling it out
Gross Distribution
Amount distributed by the ABLE account · Box 1, Form p.3
Earnings Portion
The specific amount of earnings from the distribution · Box 2, Form p.3
Basis in Distribution
The original cost basis associated with the gross distribution · Box 3, Form p.3
Program-to-Program Transfer
A checkmark indicating a transfer occurred to another ABLE account · Box 4, Form p.3
Account Termination Status
A checkmark indicating the account closed during the year · Box 5, Form p.3
Before you submit
- 1Verify Payer's TIN and Recipient's TIN are correctly entered on Form p.2.
- 2Confirm Box 1 reflects the total gross distribution amount for the calendar year.
- 3Ensure Box 2 accurately shows only the earnings portion of the gross distribution.
- 4Check or leave unchecked Box 4 if a program-to-program transfer occurred from this ABLE account.
- 5Check or leave unchecked Box 5 to indicate if the ABLE account was terminated in the reporting year.
- 6Confirm that Box 6 correctly identifies whether you are the designated beneficiary of the funds.
- 7Review Box 1, 2, and 3 to ensure the total distribution amount is accurately reflected across these key boxes.
How to file this form
- 1Complete all required fields on Form 1099-QA, including Payer's information (Form p.2), before submitting.
- 2Determine if a program-to-program transfer occurred and check Box 4 accordingly on Form p.3.
- 3Check the appropriate box in Box 5 to indicate if the ABLE account was terminated during the calendar year being reported.
- 4Sign and date the form (signature location is not explicitly detailed but required for filing) before sending it to the IRS.
- 5Keep a copy of the fully completed Form 1099-QA for your records, as this information is provided to the IRS.
Known limitations
- 1Do not file IRS Form 1099-QA for a change in the name of the designated beneficiary if the new beneficiary is an eligible individual and a member of the family of the former beneficiary.
- 2If the new designated beneficiary is not eligible or is not a member of the family, Box 1 of IRS Form 1099-QA must include the fair market value (FMV) of assets on the date the change occurs.
- 3The filing deadline of February 28 remains February 28 even in leap years; it does not become February 29.
Field map
Compact field-by-field guide
Payer Info
1 items
Identifying information of the business or person making the payment.
Recipient Info
1 items
Identifying information of the person or entity receiving the payment.
Amounts
1 items
The payment amount subject to reporting for the applicable box category.
Withholding
1 items
Backup withholding amount if applicable.
Signatures
1 items
Name and phone number of the person to contact about this return.
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Fillable formOpen in Editor->The current edition of IRS Form 1099-QA is dated April 2025, and the instructions indicate that both the form and its instructions are updated as needed under continuous use.
What changed or needs a fresh check
- Edition date — confirm the revision date reads April 2025.
- Filer identification — ensure Payer's name, address, and TIN are correctly entered on Form p.2.
- Recipient information — verify Recipient’s name and street address (including apt.) are accurate on Form p.2.
- Distribution details — confirm the gross distribution amount is accurately reported in Box 1 of Form p.3.
Quick Facts
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After you file
- 1Retain a copy of the filed IRS Form 1099-QA for record-keeping.
- 2The filing must be completed by an officer or employee of the state, agency, or instrumentality having control of the qualified ABLE program, or their designee.
- 3If the transferor ABLE account is closed upon completion of a transfer, IRS Form 1099-QA must be filed for that termination.
- 4The form applies to distributions made from an ABLE account during the calendar year reported.
Sources
- SRCInstructions p.2 — Any state or its agency or instrumentality that establishes and maintains a qualified ABLE program must file Form 1099-QA, Distributions From ABLE Accounts, with the IRS on or before February 28 of the following year for each ABLE account from which any distribution was made or which was terminated during the calendar year.
- SRCInstructions p.2 — The filing may be done by either an officer or employee of the state, its agency, or its instrumentality having control of the qualified ABLE program, or the officer’s or employee’s designee.
- SRCInstructions p.2 — Do not file Form 1099-QA for a change in the name of the designated beneficiary on an ABLE account if the new designated beneficiary is an eligible individual and a member of the family of the former designated beneficiary.
- SRCInstructions p.2 — If the new designated beneficiary is not an eligible individual for the tax year or is not a member of the family of the former beneficiary, the Form 1099-QA filed with respect to the former designated beneficiary should include in box 1 the fair market value (FMV) of the assets in the ABLE account on the date on which the change is made to the new designated beneficiary.
- SRCInstructions p.3 — The form applies to distributions from an ABLE account that was closed upon completion of a transfer or part/all of the balance transferred without intervening distribution to the designated beneficiary.
- SRCInstructions p.1 — Form 1099-QA and its instructions have been converted from an annual revision to continuous use.
Common confusion points
Who needs to file this form?
Any state or its agency or instrumentality that maintains a qualified ABLE program must file IRS Form 1099-QA.
When is the deadline to file?
The filing deadline with the IRS is on or before February 28 of the following year.
What if there was no distribution from the ABLE account in the calendar year?
The form must still be filed for each ABLE account from which any distribution was made or which was terminated during that year.
Does a name change always require filing?
No, do not file if the new designated beneficiary is an eligible individual and a member of the family of the former beneficiary.
What happens when the transferor ABLE account closes after a transfer?
The IRS Form 1099-QA must be filed to reflect that termination.
Who can submit the form on behalf of the state/agency?
Either an officer or employee of the controlling entity, or their designee, may file.
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⚠ If something goes wrong
- For the latest information about developments, consult IRS.gov/Form1099QA.
Questions about IRS Form 1099-QA
What is IRS Form 1099-QA used for?
This form reports when money is taken out of an ABLE account. It tells the IRS about distributions made from these accounts during a calendar year, as well as any related transfers. A copy must also be sent to the designated beneficiary and contributors.
Who must file IRS Form 1099-QA?
Any state or its agency or instrumentality that establishes and maintains a qualified ABLE program must file Form 1099-QA with the IRS.
What information does IRS Form 1099-QA require?
The form collects details such as the gross distribution (Line 1), earnings (Line 2), basis (Line 3), and whether the account was terminated (Line 5). Part M of the General Instructions covers statements to recipients.
When is IRS Form 1099-QA due?
For distributions or terminations during the calendar year, Form 1099-QA must be filed on or before February 28 of the following year. This due date remains February 28 even in leap years.
Where do I file IRS Form 1099-QA?
Filing can be done by an officer or employee of the state, its agency, or its instrumentality having control of the qualified ABLE program, or their designee. E-filing is available for Form 1099-QA.
How do I complete IRS Form 1099-QA?
Fill out all lines, including the account number and program details on Form 1099-QA (Rev. 4-2025). Check boxes for termination or recipient status as applicable. The form must be signed by an officer or employee of the state/agency having control over the ABLE program.
What happens if IRS Form 1099-QA is filed incorrectly?
The instructions do not specify a penalty amount, but failure to file correctly means the required statement may not be furnished to recipients, which is mandatory when filing Form 1099-QA.
Who needs to file this form?
Any state or its agency or instrumentality that maintains a qualified ABLE program must file IRS Form 1099-QA.
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