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2018Department of the Treasury Internal Revenue ServiceInstructions for Form 5498ESA Cover dell ESA Contribution Information Section references are to the Internal Revenue Code unless otherwise noted.
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Form 5498-ESA is used to report contributions made to an Education Savings Account (ESA) for the tax year.
Financial institutions that maintain an ESA account for an individual must file form 5498-ESA.
Form 5498-ESA requires information about the account holder, contributions made to the ESA, and the fair market value of the account.
The purpose of form 5498-ESA is to report contributions made to an ESA account for tax reporting purposes.
Information such as the account holder's name, address, contributions made to the ESA, and the fair market value of the account must be reported on form 5498-ESA.
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