{"id":59459,"date":"2025-03-28T08:00:00","date_gmt":"2025-03-28T13:00:00","guid":{"rendered":"https:\/\/taxprocenter.proconnect.intuit.com\/?p=59459"},"modified":"2025-03-20T09:55:29","modified_gmt":"2025-03-20T14:55:29","slug":"able-accounts-and-tax-benefits-for-disabled-persons","status":"publish","type":"post","link":"https:\/\/accountants.intuit.com\/taxprocenter\/tax-law-and-news\/able-accounts-and-tax-benefits-for-disabled-persons\/","title":{"rendered":"ABLE accounts and tax benefits for disabled persons"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">People with disabilities and their families can use\u00a0<a href=\"https:\/\/www.irs.gov\/government-entities\/federal-state-local-governments\/able-accounts-tax-benefit-for-people-with-disabilities\" target=\"_blank\">Achieving a Better Life Experience<\/a> (ABLE) accounts\u00a0to help pay for qualified disability-related expenses.\u00a0ABLE accounts are savings accounts that do not affect eligibility for government assistance programs. Here are some key points you and your clients should know about these accounts.<\/p>\n\n\n\n<p class=\"has-x-large-font-size wp-block-paragraph\"><strong>Contribution limit<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The contribution limit for 2025 is $19,000. Certain employed ABLE account beneficiaries may make an additional contribution. The additional amount is the designated beneficiary&#8217;s compensation for the tax year or, for 2025, the amount of $15,650 for residents in the continental US, $19,550 in Alaska, and $17,990 in Hawaii.<\/p>\n\n\n\n<p class=\"has-x-large-font-size wp-block-paragraph\"><strong>Saver&#8217;s Credit<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">ABLE account designated beneficiaries may be eligible to claim the\u00a0<a href=\"https:\/\/www.irs.gov\/retirement-plans\/plan-participant-employee\/retirement-savings-contributions-credit-savers-credit\" target=\"_blank\">Saver&#8217;s Credit<\/a>\u00a0for a percentage of their contributions.\u00a0This is a non-refundable credit for people who:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Are at least 18 years old at the close of the taxable year.<\/li>\n\n\n\n<li>Are not a dependent or a full-time student.<\/li>\n\n\n\n<li>Meet the income requirements.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">The beneficiary can claim this credit using\u00a0<a href=\"https:\/\/www.irs.gov\/pub\/irs-pdf\/f8880.pdf\" target=\"_blank\">Form 8880<\/a>, <em>Credit for Qualified Retirement Savings Contributions<\/em>.<\/p>\n\n\n\n<p class=\"has-x-large-font-size wp-block-paragraph\"><strong>Rollovers and transfers from Section 529 plans<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Families may roll over funds from a <a href=\"https:\/\/taxprocenter.proconnect.intuit.com\/tax-law-and-news\/529-plans-flexibility-to-save-education-expenses\/\">529 plan<\/a> to another family member&#8217;s ABLE account.\u00a0The ABLE account must be for the same beneficiary as the 529 account or for a member of the same family as the 529 account holder. Rollovers from a Section 529 plan count toward the annual contribution limit.\u00a0<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Rollovers from a 529 to an ABLE account, plus the annual contribution to the ABLE account, cannot exceed the maximum contribution amount for the year. For example, the $18,000 annual contribution limit for 2024 would be met by parents contributing $10,000 to their child&#8217;s ABLE account and rolling over $8,000 from a 529 plan to the same ABLE account.<\/p>\n\n\n\n<p class=\"has-x-large-font-size wp-block-paragraph\"><strong>Qualified disability expenses<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">States can offer ABLE accounts to help people who become disabled before age 26 or if their families pay for disability-related expenses outlined in\u00a0<a href=\"https:\/\/www.irs.gov\/pub\/irs-pdf\/p907.pdf\" target=\"_blank\">Publication 907<\/a>, <em>Tax Highlights for Persons with Disabilities<\/em>. Though contributions aren&#8217;t deductible for federal tax purposes, distributions\u2014 including earnings\u2014are tax-free to the beneficiary if the taxpayer pays for a qualified disability expense.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>More information<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/www.irs.gov\/pub\/irs-pdf\/f1099qa.pdf\" target=\"_blank\">Form 1099-QA<\/a>, <em>Distributions from ABLE Accounts<\/em><\/li>\n\n\n\n<li><a href=\"https:\/\/www.irs.gov\/pub\/irs-pdf\/f5498qa.pdf\" target=\"_blank\">Form 5498-QA<\/a>, <em>ABLE Account Contribution Information<\/em><\/li>\n\n\n\n<li><a href=\"https:\/\/www.irs.gov\/pub\/irs-pdf\/i1099qa.pdf\" target=\"_blank\">Instructions for Forms 1099-QA and 5498-QA<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Get some key guidance to advise your clients on ABLE accounts and other tax benefits for disabled persons.<\/p>\n","protected":false},"author":104275893,"featured_media":59468,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"rkv_reviewed_by_select":[],"rkv_browse_by_id":0,"rkv_cta_id":0,"rkv_optimize_for_pagespeed":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"useModifiedDate":false,"customPublishDate":"","customModifiedDate":"","_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"{title}\n\n{excerpt}\n\n{url}","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2},"_wpas_customize_per_network":false,"jetpack_post_was_ever_published":false},"categories":[509474089],"tags":[7649],"intuit_collection":[],"intuit_series":[],"coauthors":[509474241],"class_list":["post-59459","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax-law-and-news","tag-irs"],"header_image":"","yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.3 (Yoast SEO v27.7) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>ABLE Accounts and Tax Benefits: 2025<\/title>\n<meta name=\"description\" content=\"ABLE accounts let disabled clients save up to $19,000 in 2025 without affecting government assistance eligibility. 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