Updated October 19, 2026. Quick answer: Boxes 5 to 8 of Form 5498-QA describe the account rather than its balance. Box 5 is a checkbox for an account opened during the year, box 6 gives a letter code for the basis of eligibility, box 7 gives a number code for the type of disability, and box 8 reports one particular kind of rollover.
What boxes 5 to 8 report
The money boxes of this form, boxes 1 to 4, are covered in Form 5498-QA boxes 1 to 4. The four boxes here carry labels and one amount. They are written for the beneficiary, and the matching distribution statement is covered in Form 1099-QA boxes 1 to 3 and Form 1099-QA boxes 4 to 6.
The form is furnished by the issuer of the account. The instructions open with: “The information on Form 5498-QA is furnished to you by the issuer of your Achieving a Better Life Experience (ABLE) savings account.”
Box 5: account opened this year
The beneficiary instructions say: “The ABLE account was opened in the calendar year shown on this form if the box is checked.”
The issuer’s instructions put it as “Check the box if the ABLE account was opened in the current filing year.” A blank box 5 therefore does not signal a problem. It means only that the account was opened in an earlier year.
Box 6: basis of eligibility
Box 6 holds one letter. The beneficiary instructions say: “These codes show the basis for your ABLE account eligibility.” The issuer is warned that “You must enter one code letter in box 6.”
| Box 6 code | What the beneficiary instructions say |
|---|---|
| A | “eligibility established under section 529A(e)(1)(A), SSDI, Title II SSA.” |
| B | “eligibility established under section 529A(e)(1)(A), SSI, Title XVI SSA.” |
| C | “eligibility established by disability certification under section 529A(e)(1)(B).” |
The issuer’s instructions word code C differently: “Designated beneficiary is the subject of a disability certification filed with the IRS in the current filing year.” Eligibility is also tied to age. The instructions say “An individual is an eligible individual if they are entitled to benefits due to blindness or disability and such blindness or disability occurred before the date the individual attained age 46.” That rule is discussed on the ABLE account age 46 rule.
Box 7: type of disability
Box 7 is a number. The beneficiary instructions say: “These codes show the type of disability for which you are receiving ABLE account qualifying benefits.”
The issuer’s instructions add a caution about the use of the box: “The following information will only be used for aggregate reporting purposes as required by law.” “Report only one primary code number for the type of disability for which the designated beneficiary is receiving ABLE qualifying benefits.” “If more than one code applies, select the most significant code.”
The table gives the seven codes as the issuer’s instructions list them.
| Box 7 code | What the issuer’s instructions list |
|---|---|
| 1 | “developmental disorders: autistic spectrum disorder, Asperger’s disorder, developmental delays, and learning disabilities.” |
| 2 | “intellectual disability (may be reported as mild, moderate, or severe intellectual disability).” |
| 3 | “psychiatric disorders: schizophrenia, major depressive disorder, posttraumatic stress disorder (PTSD), anorexia nervosa, attention deficit/hyperactivity disorder (AD/HD), bipolar disorder.” |
| 4 | “nervous disorders: blindness, deafness, cerebral palsy, muscular dystrophy, spina bifida, juvenile-onset Huntington’s disease, multiple sclerosis, severe sensorineural hearing loss, congenital cataracts.” |
| 5 | “congenital anomalies: chromosomal abnormalities, including Down syndrome, osteogenesis imperfecta, xeroderma pigmentosum, spinal muscular atrophy, fragile x syndrome, Edwards syndrome.” |
| 6 | “respiratory disorders: cystic fibrosis.” |
| 7 | “other: includes tetralogy of Fallot, hypoplastic left heart syndrome, end-stage liver disease, juvenile-onset rheumatoid arthritis, sickle cell disease, hemophilia, and any other disability not listed under codes 1 through 6.” |
A short code on the form can therefore stand for a long list. If you are comparing your code with your own situation, read the whole row, because code 7 also captures any disability not listed elsewhere. For how accounts relate to other planning tools for a person with a disability, see ABLE accounts compared with special needs trusts and leaving money to a disabled child.
Box 8: Trump account to ABLE rollover
Box 8 is new to this form. The instructions list it among the changes: “A box 8 has been added to Form 5498-QA to report a Trump account to ABLE rollover.”
The beneficiary instructions describe it this way: “Shows the rollover of the entire balance from the Trump account of the designated beneficiary to this ABLE account for the benefit of the same designated beneficiary in the year the beneficiary turns 17.”
The issuer’s instructions say: “Enter the amount of a qualified ABLE rollover contribution from a Trump account to this ABLE account during the calendar year the beneficiary turns 17.” Box 8 is one of the places where the form differs from earlier editions, a reason to check the edition printed on your copy.
Edition and box numbers
This page follows Form 5498-QA (Rev. December 2026) 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 contribution amounts for the same account are in Form 5498-QA boxes 1 to 4.
Common mistakes
- Leaving the issuer to guess the box 6 code. The issuer’s instructions say “You must enter one code letter in box 6.”
- Reading box 7 as a diagnosis record. The issuer’s instructions say “The following information will only be used for aggregate reporting purposes as required by law.”
- Expecting box 5 on every year’s form. The beneficiary instructions say “The ABLE account was opened in the calendar year shown on this form if the box is checked.”
Related: the ABLE account age 46 rule, ABLE accounts compared with special needs trusts, and leaving money to a disabled child.
Sources
- Form 5498-QA, ABLE Account Contribution Information, with Instructions for Beneficiary: https://www.irs.gov/pub/irs-pdf/f5498qa.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
- IRS: About Form 5498-QA: https://www.irs.gov/forms-pubs/about-form-5498-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.