Updated October 19, 2026. Quick answer: Boxes 4 to 6 of Form 1099-QA carry no dollar amounts. They are checkboxes that flag a program-to-program transfer, an ABLE account that was terminated during the year, and a recipient who is not the designated beneficiary. The recipient instructions point to Form 5329 and the Form 1040 instructions for box 6.
What boxes 4 to 6 report
The dollar amounts of this form are in Form 1099-QA boxes 1 to 3. The three boxes after them only tell the reader something about the situation behind those amounts. The table gives the recipient instructions for each one.
| Box | What the recipient instructions say |
|---|---|
| Box 4: transfer | “This box is checked if a program-to-program transfer was made from this ABLE account to another ABLE account.” |
| Box 5: terminated | “This box is checked if the ABLE account was terminated in the calendar year being reported.” |
| Box 6: not the beneficiary | “If this box is checked, you are not the designated beneficiary of this ABLE account.” |
Because each is a checkbox, a blank space does not mean the form is incomplete. It means that the situation does not apply to that account this year. Read the boxes together with the dollar amounts on the same form.
Box 4: a program-to-program transfer
The payer instructions describe what the term covers. A program-to-program transfer is “the direct transfer of the entire balance of an ABLE account to an ABLE account of the same designated beneficiary in which the transferor ABLE account is closed upon completion of the transfer”, or “of part or all of the balance to an ABLE account of another eligible individual who is a member of the family of the former designated beneficiary, without any intervening distribution or deemed distribution to the designated beneficiary.”
The reason this matters on the 1099-QA is that these transfers are kept out of box 1. The recipient instructions say the gross distribution “does not include program-to-program transfers.” The receiving account reports the other side of the move, which is covered in Form 5498-QA boxes 1 to 4, where box 2 picks up rollovers and transfers coming in.
Box 5: the account was terminated
Box 5 is the simplest of the three. The recipient instructions say it is checked “if the ABLE account was terminated in the calendar year being reported.”
From the payer’s side, the filing rule is tied to the same event. State programs file “for each ABLE account from which any distribution was made or which was terminated during the calendar year.” That is why a form can arrive for an account that had no spending in the year if the account was closed. Compare the figures in boxes 1 to 3 with your own records of the closing balance before you file.
| Box | What the payer’s instructions say |
|---|---|
| Box 4 | “Check this box if a program-to-program transfer was made from this ABLE account to another ABLE account during the calendar year.” |
| Box 5 | “Check the box if the ABLE account terminated during the calendar year.” |
| Box 6 | “Check this box if this form is being filed with respect to a distribution to, or for the benefit of, someone other than the designated beneficiary of the ABLE account, for example, a distribution of an excess contribution to the contributor.” |
Box 6: the recipient is not the designated beneficiary
Box 6 needs the definition of the term first. The recipient instructions say: “The designated beneficiary is the individual named in the document creating the ABLE account to receive the benefit of the funds in the account.” They continue: “If this box is checked, you are not the designated beneficiary of this ABLE account.”
A form like this is addressed to someone else, for example a contributor who was handed back excess money, as in the table above. If you are the person with the disability and you see this box checked on your own form, compare the name on the account with the one on the form.
The consequence that the instructions name is short: “You and/or the designated beneficiary may be subject to additional taxes and/or penalties on the box 1 gross distribution.” They send the reader on with “See Form 5329 and its separate instructions and the Instructions for Form 1040.” The main return is described on Form 1040, and the Schedule 1 entries for ABLE distributions are on Schedule 1 lines 8q to 8s.
When the beneficiary changes
A change of beneficiary has its own rule in the payer instructions: “Do not file Form 1099-QA for a change in the name of the designated beneficiary on an ABLE account if the new designated beneficiary is an eligible individual and a member of the family of the former designated beneficiary.”
If that test is not met, the instructions say the form for the former beneficiary “should include in box 1 the fair market value (FMV) of the assets in the ABLE account on the date on which the change is made to the new designated beneficiary.” The same instructions give a narrow meaning to the family tie, so read that passage in full before assuming a relative counts.
This is a different situation from changing the beneficiary of a 529 plan, which has its own pages on changing the beneficiary of a 529 plan. For where ABLE accounts sit among other planning tools, see ABLE accounts compared with special needs trusts and leaving money to a disabled child.
Edition and box numbers
This page follows Form 1099-QA (Rev. April 2025) and the instructions printed with it. Check the year and edition printed on the form you received, because box numbers can change between editions. The related contribution statement for the same account is covered in Form 5498-QA boxes 5 to 8.
Common mistakes
- Reading a checked box 5 as a mistake on the form. The recipient instructions say “This box is checked if the ABLE account was terminated in the calendar year being reported.”
- Ignoring a checked box 6. The recipient instructions say “You and/or the designated beneficiary may be subject to additional taxes and/or penalties on the box 1 gross distribution.”
- Counting a program-to-program transfer as spending. The gross distribution “does not include program-to-program transfers.”
Related: Form 1040, Schedule 1 lines 8q to 8s, changing the beneficiary of a 529 plan, ABLE accounts compared with special needs trusts, and leaving money to a disabled child.
Sources
- Form 1099-QA, Distributions From ABLE Accounts, with Instructions for Recipient: https://www.irs.gov/pub/irs-pdf/f1099qa.pdf
- Instructions for Forms 1099-QA and 5498-QA: https://www.irs.gov/pub/irs-pdf/i1099qa.pdf
- IRS: About Form 1099-QA: https://www.irs.gov/forms-pubs/about-form-1099-qa
Read from the IRS documents linked above on October 19, 2026. General information, not tax advice. Your own facts decide the outcome, and a preparer, the account provider or the IRS is the right place to confirm anything consequential.