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Instructions for Form 5498-ESA 2006 Tax Year

Instructions for Form 5498-ESA - Introductory Material

This is archived information that pertains only to the 2006 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.

Table of Contents

Reminder

In addition to these specific instructions, you should also use the 2007 General Instructions for Forms 1099, 1098, 5498, and W-2G. Those general instructions include information about:

  • Backup withholding

  • Electronic reporting requirements

  • Penalties

  • Who must file (nominee/middleman)

  • When and where to file

  • Taxpayer identification numbers

  • Statements to recipients

  • Corrected and void returns

  • Other general topics

You can get the general instructions from the IRS website at www.irs.gov or by calling 1-800-TAX-FORM (1-800-829-3676).

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