| # | Id | Type | Description |
| 1 | accountNumber | string | Account number |
| 2 | grossDistribution | number | Box 1, Gross distribution |
| 3 | earnings | number | Box 2, Earnings |
| 4 | basis | number | Box 3, Basis |
| 5 | trusteeToTrustee | boolean | Box 4a, Trustee-to-trustee transfer |
| 6 | qtpToRothIRA | boolean | Box 4b, Qualified Tuition Program (QTP) to Roth IRA transfer |
| 7 | tuitionPlanPrivate | boolean | Box 5a, Private Qualified Tuition Program (QTP) |
| 8 | tuitionPlanPublic | boolean | Box 5b, State Qualified Tuition Program (QTP). IRS repurposed field, was Qualified tuition plan - Public |
| 9 | coverdellEsa | boolean | Box 5c, Coverdell ESA |
| 10 | recipientIsNotBeneficiary | boolean | Box 6, If this box is checked, the recipient is not the designated beneficiary |
| 11 | fairMarketValue | number | If fair market value (FMV) is included, see Pub. 970, Tax Benefits for Education, for how to figure earnings |