Any State or its agency or instrumentality that establishes and maintains a qualified ABLE program must file this form with the IRS for each ABLE account from which any distribution was made or which was terminated. Current Revision Form 1099-QAPDF Instructions for Forms 1099-QA and 5498-QA (Print VersionPDF) Recent Developments None at this time. Other Items You May Find Useful All Revisions for Form 1099-QA About General Instructions for Certain Information Returns (Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G) About Form 5498-QA, ABLE Account Contribution Information Publication 1220, Specifications for Filing Forms 1097,1098, 1099, 3921, 3922, 5498, 8935,and W2-G ElectronicallyPDF Other Current Products
