Per IRS Instructions for Forms 1099-QA and 5498-QA, page 1:
Qualified ABLE program
A qualified ABLE program is a program established and maintained by a state, or agency, or instrumentality of a state:
The Form 1099-QA, Distribution from ABLE Accounts, should be sent to you by January 31, if you received a distribution from an ABLE Account. You may also receive Form 5498-QA, ABLE Account Contribution Information. This form is not required to be reported on your return.
To enter data from your Form 1099-QA: