Information included on return.
Information included on return. The filer must include on the return
(i) The name, address, and TIN of the recipient of the payment, whether the designated beneficiary of the ABLE account or any contributor who received a returned contribution in accordance with § 1.529A–2(g)(4) attributable to the calendar year;
(ii) The name, address, and TIN of the filer;
(iii) Whether the return is being filed with respect to the designated beneficiary or to a contributor;
(iv) The aggregate amount of distributions or returned contributions (including net income attributable to the returned contributions) from the ABLE account to the recipient during the calendar year;
(v) Information as to basis and earnings with respect to such distributions or returns of contributions;
(vi) Information regarding termination (if any) of the ABLE account if the recipient is the designated beneficiary;
(vii) Information regarding each program-to-program transfer from the ABLE account during the designated beneficiary's taxable year; and
(viii) Any other information required by the form, its instructions, or published guidance. See §§ 601.601(d) and 601.602 of this chapter.