Instructions For Form 5498-Esa - 2016 (Page 2 of 2) in pdf

Instructions For Form 5498-Esa - 2016 Page 2

adoption taxpayer identification number (ATIN), or

Box 1. Contributions (Other Than Amounts in

employer identification number (EIN)) on payee

Box 2)

statements. Truncation is not allowed on any documents

Enter contributions to a Coverdell ESA made from

the filer files with the IRS. A trustee or issuer's

January 1, 2016, through April 18, 2017, designated for

identification number may not be truncated on any form.

2016.

See part J in the 2016 General Instructions for Certain

Information Returns.

Do not include rollovers in box 1. Report rollovers in

box 2.

Account number. The account number is required if you

have multiple accounts for a recipient for whom you are

Box 2. Rollover Contributions

filing more than one Form 5498-ESA. Additionally, the IRS

Enter any rollover contributions (including a military death

encourages you to designate an account number for all

gratuity and trustee-to-trustee transfer) to this Coverdell

Forms 5498-ESA that you file. See part L in the 2016

ESA received by you during 2016 (see

Rollovers and

General Instructions for Certain Information Returns.

transfers, earlier).

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Instructions for Form 5498-ESA (2016)

Instructions For Form 5498-Esa - 2016 Page 2