You can now access your 2025 tax forms under the "Documents" tab in your dashboard.
If you made a withdrawal from your account last year, you will have form 1099-QA available for download. If you made contributions to your account, form 5498-QA will be available for download by March 15th.
Does the Authorized Legal Representative (ALR) own the account with the beneficiary?
No. No matter who opens the account, the beneficiary owns all of the funds.