5
"0", "0", "AMERICAN INVESTMENTS","123 MAIN STREET","MADISON","WI","53703","00-1234567","111-22-3333","ADAM JONES","111 JOHNSON AVENUE","DE FOREST","WI","53532","ACCT1","1","2"
"0", "0", "AMERICAN INVESTMENTS","123 MAIN STREET","MADISON","WI","53703","00-1234567","222-33-4444","BRIAN DAVIDSON","222 BREEZE TERRACE","BELOIT","WI","53511","ACCT2","1","2"
"0", "0", "AMERICAN INVESTMENTS","123 MAIN STREET","MADISON","WI","53703","00-1234567","333-44-5555","CARL SMITH","333 FULLBRIGHT ROAD","JANESVILLE","WI","53512","ACCT3","1","2"
"0", "0", "AMERICAN INVESTMENTS","123 MAIN STREET","MADISON","WI","53703","00-1234567","444-55-6666","DAVID GROVE","444 CASTLEROCK STREET","MADISON","WI","53703","ACCT4","1","2"
"0", "0", "AMERICAN INVESTMENTS","123 MAIN STREET","MADISON","WI","53703","00-1234567","555-66-7777","EDWARD ROTH","555 NEWBERRY CIRCLE","JEFFERSON","WI","53533","ACCT5","1","2"



Each column has to be read in the correct sequence. The 1st
column of your data identifies whether this information return
is Void. The 2nd column has a value for Corrected and so forth
following in the order below for the 5498-ESA:

Void
Corrected
Trustee Name
Trustee Address
Trustee City
Trustee State
Trustee Zip
Trustee Federal Identification Number
Beneficiary Federal identification number
Beneficiary Name
Beneficiary Address
Beneficiary City
Beneficiary State
Beneficiary Zip
Account number
5498esa_1 // coverdell esa contributions
5498esa_2 // rollover contributions


Type of TIN is taken from the TIN itself.  If the TIN contains one
dash (-), then the TIN type is EIN.  If the TIN contains two dashes,
then the TIN type is an SSN. Otherwise the TIN is identified as
unknown.