Instructions For Form 5498-Esa - 2017 (Page 2 of 2) in pdf

Instructions For Form 5498-Esa - 2017 Page 2

statements. Truncation is not allowed on any documents

Do not include rollovers in box 1. Report rollovers in

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

box 2.

identification number may not be truncated on any form.

Box 2. Rollover Contributions

See part J in the 2017 General Instructions for Certain

Information Returns.

Enter any rollover contributions (including a military death

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

Account number. The account number is required if you

ESA received by you during 2017 (see

Rollovers and

have multiple accounts for a recipient for whom you are

transfers, earlier).

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

encourages you to designate an account number for all

Forms 5498-ESA that you file. See part L in the 2017

General Instructions for Certain Information Returns.

Box 1. Contributions (Other Than Amounts in

Box 2)

Enter contributions to a Coverdell ESA made from

January 1, 2017, through April 17, 2018, designated for

2017.

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Instructions for Form 5498-ESA (2017)

Instructions For Form 5498-Esa - 2017 Page 2