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.
Other Items You May Find Useful
About General Instructions for Certain Information Returns (Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G)
About Form 1099-QA, Distributions from ABLE Accounts
Publication 1220, Specifications for Filing Forms 1097,1098, 1099, 3921, 3922, 5498, 8935,and W2-G Electronically (PDF)