Please see TurboTax Expert MonikaK1's response to a similar question:
Any State or its agency or instrumentality that establishes and maintains a qualified ABLE program must file Form 1099-QA with the IRS for each ABLE account from which any distribution was made or which was terminated.
The information about a distribution reported on Form 1099-QA needs to be reported on a tax return only if any part of the distribution was used for a purpose other than the support of a disabled individual. Any amounts distributed in excess of qualified disability expenses must be included in the individual's taxable income and will be subject to a 10% penalty.
Please see Original post here.