File this form for each person for whom you maintained any Coverdell education savings account (ESA). Current revision Form 5498-ESA PDF Instructions for Form 5498-ESA (Print version PDF) Recent developments Filing extension and other relief for Form 1040 filers --29-MAR-2021 Form 5498-SEA due date postponed to August 31, 2020 (Notice 2020-35) -- 29-MAY-2020 Taxpayer relief for certain tax-related deadlines due to coronavirus pandemic -- 14-APR-2020 Other items you may find useful All Form 5498-ESA revisions About General Instructions for Certain Information Returns (Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G) About Form 1096, Annual Summary and Transmittal of U.S. Information Returns About Form 1099-Q, Payments From Qualified Education Programs (Under Sections 529 and 530) Other current products