The attached PDF file contains the IRS instructions for filing form 2009 5498ESA

Excerpt:

Specific Instructions
File Form 5498-ESA, Coverdell ESA Contribution Information, with the IRS by June 1, 2010, for each person for whom you maintained any Coverdell education savings account (ESA) during 2009.
A Coverdell education savings account is a trust or custodial account created or organized in the United States exclusively for the purpose of paying the qualified education expenses of an individual who is the designated beneficiary of the trust or custodial account. The account must be designated as a Coverdell ESA at the time it is created or organized in order to be treated as a Coverdell ESA for tax purposes. The governing instrument creating the trust must meet the requirements of section 530(b)(1). Contributions.    You must report contributions, including rollover contributions, to any Coverdell ESA on Form 5498-ESA. See the instructions under boxes 1 and 2. If no reportable contributions were made for 2009, no return is required.
For contributions made between January 1, 2010, and April 15, 2010, trustees and issuers should obtain the participant’s designation of the year for which the contributions are made.
Transfers.    Report on Form 5498-ESA all rollovers, including a direct trustee-to-trustee transfer from one

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