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| Coverdell ESA contributions (5498) Shows Coverdell ESA contributions made in 2002 and through April 15, 2003 on your behalf. Do not deduct on your income tax return. If the total of all contributions made to all your Coverdell ESAs for 2002 exceeded $2,000, you should withdraw the excess, plus earnings, generally by May 31, or you may owe a penalty. You must keep track of your Coverdell ESA basis (contributions and distributions). See Pub. 590. |
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