Form 1099-Q

(Rev. November 2019)

For calendar year 

20

Cat. No. 32223J

Payments From 

Qualified 

Education 

Programs 

(Under Sections 

529 and 530)

Copy A

For 

Internal Revenue 

Service Center

Department of the Treasury - Internal Revenue Service

OMB No. 1545-1760

File with Form 1096.

For Privacy Act 

and Paperwork 

Reduction Act 

Notice, see the 

current General

Instructions for

Certain Information

Returns.

3131 VOID CORRECTED

PAYER’S/TRUSTEE’S name, street address, city or town, state or province, 

country, ZIP or foreign postal code, and telephone no.

PAYER’S/TRUSTEE’S TIN RECIPIENT’S TIN

RECIPIENT’S name

Street address (including apt. no.)

City or town, state or province, country, and ZIP or foreign postal code

Account number (see instructions)

1 Gross distribution

$

2 Earnings

$

3 Basis

$

4 Trustee-to-trustee 

transfer

5 Distribution is from:

• Qualified tuition program—

Private or State

• Coverdell ESA

6 Check if the recipient is 

not the designated 

beneficiary

Form 1099-Q (Rev. 11-2019) www.irs.gov/Form1099Q

Do Not Cut or Separate Forms on This Page — Do Not Cut or Separate Forms on This Page
 

Form 1099-Q

(Rev. November 2019)

For calendar year 

20

Payments From 

Qualified 

Education 

Programs 

(Under Sections 

529 and 530)

Copy B

For Recipient

Department of the Treasury - Internal Revenue Service

OMB No. 1545-1760

This is important tax 

information and is 

being furnished to 

the IRS. If you are 

required to file a return, 

 a negligence penalty 

or other sanction may 

be imposed on you 

 if this income is 

taxable and the IRS 

determines that it has 

not been reported.

CORRECTED (if checked)

PAYER’S/TRUSTEE’S name, street address, city or town, state or province, 

country, ZIP or foreign postal code, and telephone no.

PAYER’S/TRUSTEE’S TIN RECIPIENT’S TIN

RECIPIENT’S name

Street address (including apt. no.)

City or town, state or province, country, and ZIP or foreign postal code

Account number (see instructions)

1 Gross distribution

$

2 Earnings

$

3 Basis

$

4 Trustee-to-trustee 

transfer

5 Distribution is from:

• Qualified tuition program—

Private or State

• Coverdell ESA

6 If this box is checked, the 

recipient is not the 

designated beneficiary

If the fair market value (FMV) is shown below, see Pub. 970, 

Tax Benefits for Education, for how to figure earnings.

Form 1099-Q (Rev. 11-2019) (keep for your records) www.irs.gov/Form1099Q
Instructions for Recipient

Distributions from Coverdell education savings accounts (CESAs) under section 530 

and qualified tuition programs (QTPs) under section 529, including rollovers, may be 

taxable. Nontaxable distributions from CESAs and QTPs are not required to be 

reported on your income tax return. You must determine the taxability of any 

distribution. See Pub. 970 and the Instructions for Forms 1040 and 1040-SR for more 

information. Also see Form 5329 and its separate instructions.

Recipient’s taxpayer identification no. (TIN). For your protection, this form may 

show only the last four digits of your TIN (SSN, ITIN, ATIN, or EIN). However, the payer 

or trustee has reported your complete TIN to the IRS.

Account number. May show an account or other unique number the payer has 

assigned to distinguish your account.

Box 1. Shows the gross distribution (including in-kind distributions) paid to you this 

year from a QTP or a CESA. This amount is the total of the amounts shown in boxes 2 

and 3. See Pub. 970 for more information.

Caution: For CESA distributions (other than earnings on excess contributions) made during the 

calendar year, the payer/trustee is not required to report amounts in boxes 2 and 3. Instead, the 

payer/trustee may report the fair market value of the CESA as of December 31 of the calendar 

year in the blank box below boxes 5 and 6. To figure your earnings and basis, use the Coverdell 

ESA—Taxable Distributions and Basis worksheet in Pub. 970.

Box 2. Shows the earnings part of the gross distribution shown in box 1. Generally, 

amounts distributed that are used to pay for qualified education expenses, transferred 

between trustees, or rolled over to another qualified education program or to an ABLE 

account, within 60 days, are not included in income. 

 Under a QTP, the amount in box 2 is included in income if there has been (a) more 

than one transfer or rollover within any 12-month period with respect to the same 

beneficiary, or (b) a change in the designated beneficiary and the new designated 

beneficiary is not a family member. 

Under a CESA, the amount in box 2 is included in income if there has been a 

change in the designated beneficiary and the new designated beneficiary is not a 

family member or is over age 30 (except for beneficiaries with special needs).

Also, an additional 10% tax may apply to part or all of any amount included in 

income from the CESA or QTP. See Form 5329 and your tax return instructions for 

more information.

If a final (total) distribution is made from your account and you have not recovered 

your contributions, see Pub. 970 to determine if you have a deductible loss and how to 

claim it.

Box 3. Shows your basis in the gross distribution reported in box 1.

Box 4. This box is checked if a trustee-to-trustee transfer was made from one QTP to 

another QTP, from one CESA to another CESA, from a CESA to a QTP, or from a QTP to an 

ABLE account. However, in certain transfers from a CESA, the box will be blank.

Box 5. Shows whether the gross distribution was from a QTP (private or state) or from 

a CESA.

Box 6. The designated beneficiary is the individual named in the document creating 

the trust or custodial account to receive the benefit of the funds in the account. If you 

are not the designated beneficiary, see Pub. 970 and the Instructions for Forms 1040 

and 1040-SR.

Distribution codes. For the calendar year, the payer/trustee may, but is not required 

to, report (in the box below boxes 5 and 6) one of the following codes to identify the 

distribution you received: 1—Distributions (including transfers); 2—Excess

contributions plus earnings taxable in the calendar year; 3—Excess contributions plus

earnings taxable in the prior calendar year; 4—Disability; 5—Death; or 6—Prohibited 

transaction. 

Future developments. For the latest information about developments related to Form 

1099-Q and its instructions, such as legislation enacted after they were published, go 

to www.irs.gov/Form1099Q.
 

Form 1099-Q

(Rev. November 2019)

For calendar year 

20

Payments From 

Qualified 

Education 

Programs 

(Under Sections 

529 and 530)

Copy C

For Payer

Department of the Treasury - Internal Revenue Service

OMB No. 1545-1760

For Privacy Act 

and Paperwork 

Reduction Act 

Notice, see the 

current General

Instructions for

Certain 

Information

Returns.

VOID CORRECTED

PAYER’S/TRUSTEE’S name, street address, city or town, state or province, 

country, ZIP or foreign postal code, and telephone no.

PAYER’S/TRUSTEE’S TIN RECIPIENT’S TIN

RECIPIENT’S name

Street address (including apt. no.)

City or town, state or province, country, and ZIP or foreign postal code

Account number (see instructions)

1 Gross distribution

$

2 Earnings

$

3 Basis

$

4 Trustee-to-trustee 

transfer

5 Distribution is from:

• Qualified tuition program—

Private or State

• Coverdell ESA

6 Check if the recipient is 

not the designated 

beneficiary

Form 1099-Q (Rev. 11-2019) www.irs.gov/Form1099Q
Instructions for Payer/Trustee

To complete Form 1099-Q, use: 

• The current General Instructions for Certain 

Information Returns, and 

• The current Instructions for Form 1099-Q.

To order these instructions and additional forms, go 

to www.irs.gov/Form1099Q.

Filing and furnishing. For filing and furnishing 

instructions, including due dates, and to request filing or 

furnishing extensions, see the current General 

Instructions for Certain Information Returns.

To file electronically, you must have software that 

generates a file according to the specifications in Pub. 

1220. 

Need help? If you have questions about reporting on

Form 1099-Q, call the information reporting customer

service site toll free at 866-455-7438 or 304-263-8700 

(not toll free). Persons with a hearing or speech 

disability with access to TTY/TDD equipment can call 

304-579-4827 (not toll free).