The Internal Revenue Service has released Form 5498-ESA (Rev. December 2026), Coverdell ESA Contribution Information. The revised form converts to a continuous use format and is for use with 2026 information filed in early 2027. The form now includes a Calendar Year field requiring filers to specify the tax year. All references to specific tax years have been replaced with general due dates. Address fields were restructured to separate room/suite and apartment numbers into dedicated fields.
IRS Form 5498-ESA (Rev. December 2026) can be found here.
The IRS’s Instructions for Form 5498-ESA (Rev. December 2026) can be found here.
