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. Current Revision Form 5498-QA PDF Instructions for Forms 1099-QA and 5498-QA (Print Version PDF) Recent Developments Taxpayer Relief for Certain Tax-Related Deadlines Due To Coronavirus Pandemic -- 14-APR-2020 Other Items You May Find Useful All Revisions for Form 5498-QA 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 Other Current Products