Per IRS Instructions for Forms 1099-QA and 5498-QA, page 1:
A qualified ABLE program is a program established and maintained by a state, or agency, or instrumentality of a state:
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:
Note that any link in the information above is updated each year automatically and will take you to the most recent version of the document at the time it is accessed.