E-File Form 1099-QA Online to Report ABLE Account Distributions

Form 1099-QA, Distributions From ABLE Accounts, is an IRS information return used to report distributions from ABLE (Achieving a Better Life Experience) accounts. It reports the gross distribution, earnings, and basis of distributions made from an ABLE account.

Any state, state agency, or state instrumentality that establishes and maintains a qualified ABLE program must file Form 1099-QA with the IRS for each ABLE account from which a distribution was made, or that was terminated during the calendar year.

An officer or employee of the state, agency, or instrumentality that controls the qualified ABLE program, or their designated representative, may file the form.

Form 1099-QA is used to report ABLE account distributions to the IRS and the applicable recipient.

• Copy A: Filed with the IRS.
• Copy B: Furnished to the designated beneficiary or other applicable recipient.
• Copy C: Retained by the filer for their records.

An ABLE account is a tax-advantaged account established under Section 529A for an eligible individual to save and pay for qualified disability expenses.

For tax years beginning after December 31, 2025, the age limit used to determine eligibility based on blindness or disability under the applicable Social Security provisions increased from 26 to 46.

No. Form 1099-QA has no minimum dollar filing threshold. A Form 1099-QA is generally required for each ABLE account from which any distribution was made, or that was terminated during the calendar year.

For the 2026 tax year, the deadlines for filing Form 1099-QA, which reports distributions from ABLE accounts, are as follows:

• Deadline to e-file Form 1099-QA with the IRS: March 31, 2027
• Deadline to furnish recipient copies: January 31, 2027
• Deadline to file Form 1099-QA on paper: February 28, 2027

If a deadline falls on a Saturday, Sunday, or legal holiday, the due date moves to the next business day.

Form 1099-QA is not eligible for an automatic extension of time to file. If additional time is needed, the filer can submit Form 8809, Application for Extension of Time to File Information Returns, following the IRS requirements for requesting an extension. An extension to file with the IRS does not automatically extend the deadline for furnishing recipient statements.

Penalties may apply if Form 1099-QA is filed late, contains incorrect information, or is not furnished to the recipient as required. The penalty amount depends on factors such as how late the form is filed and whether the failure is corrected within the applicable period.

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