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Form 5498: IRA Contribution Information
IRS Form 5498 is IRA Contribution Information, used to report contributions and account details for an Individual Retirement Arrangement (IRA). Copy A of this form reports information for the Internal Revenue Service Center.
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IRS Form 5498 - IRA Contribution Information
IRS Form 5498 is IRA Contribution Information, used to report contributions and account details for an Individual Retirement Arrangement (IRA). Copy A of this form reports information for the Internal Revenue Service Center.
Risk Radar
Scan points- 1Do not print and file Copy A downloaded from this website if it is not scannable.
- 2Filing Copy A downloaded from a website that is not scannable.
- 3Omitting the Trustee’s or Issuer’s TIN on Form 5498.
- 4Incorrectly reporting contributions in Box 1 when they should be listed elsewhere (e.g., Box 2, 3).
- 5Failing to check Box 11 if an RMD for 2026 is required.
Plain English
This form tells the IRS about money put into someone's retirement savings account. It records things like how much was contributed, if it was a rollover, or if it was a Roth conversion. The trustee or issuer sends this to report these financial details for the year.
Submission Date
- Filing date: 2025-01-06 22:10:29
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when the trustee or issuer of an IRA needs to report contributions (including catch-up), rollovers, repayments, RMDs, and account FMV to the IRS.
- Do not use this form when reporting other types of retirement income or distributions not covered in the specific boxes (e.g., a pension payout entirely separate from the IRA).
- Check Form 1040 instead when filing your personal tax return that summarizes these contributions.
Form selector
Use this form or another form?
Reporting Roth conversions
This form details amounts converted from traditional IRAs/SIMPLE IRAs to Roth IRAs/Roth SIMPLE IRAs in Box 3.
✓ Check the conversion amount reported in Box 3.
Reporting repayments (e.g., for a qualified reservist)
The repayment code shown in Box 14b dictates the specific reason for the repayment noted in Box 14a.
✓ Verify the code matches the repayment type on your records.
Filing an annual summary of IRA activity
This publication provides general instructions and context for reporting contributions, rollovers, and RMDs across various IRA types.
✓ Ensure all required boxes (1 through 15b) are accounted for.
Deadline or filing window
The information reported in Box 10 covers Roth IRA contributions made in 2025 through April 15, 2026. If the box for Required Minimum Distribution (RMD) for 2026 is checked, an RMD must be distributed by the date shown in Box 12a to avoid penalties.
Checklist
What you need before filling it out
Box 1 (IRA contributions)
Amount listed in Box 1 · Form 5498, p. 2 & p. 3
Box 5 (FMV of account)
Fair Market Value at year end · Form 5498, p. 4
Box 3 (Roth IRA conversion amount)
Amount converted from traditional IRAs/SIMPLE IRAs to Roth IRAs/Roth SIMPLE IRAs in 2025 · Form 5498, p. 4
Box 13a (Postponed/late contrib.)
Amount of contributions made late or postponed · Form 5498, p. 2 & p. 3
Box 14b (Repayment Code)
QR, DD, BA, EP, DA, or TI code · Form 5498, p. 4
Account number
Unique number assigned by trustee/issuer · Form 5498, various sections
Before you submit
- 1Verify that Copy A is scannable if printing from this website.
- 2Confirm all required fields (including City/State/ZIP) are completed for each IRA listed.
- 3Ensure Box 1 reflects contributions *other than* those detailed in Boxes 2–4, 8–10, 13a, and 14a.
- 4Check the box for Required Minimum Distribution (RMD) if applicable to the account being reported.
- 5Confirm that Box 5 shows the Fair Market Value of all investments at year end.
- 6If reporting repayments in Box 14a, verify the correct code is entered in Box 14b.
- 7Ensure the Participant's TIN (or last four digits) is correctly listed.
How to file this form
- 1Complete all sections of Form 5498 for each IRA account using the provided instructions and boxes.
- 2Review Box 1 through Box 15b to ensure every contribution type, conversion, repayment, and FMV is accounted for.
- 3Sign the form (if required by your specific filing method) and keep a copy of the completed Form 5498 for your records.
- 4Submit Copy A to the IRS via mail or electronically using the e-file option available at IRS.gov/FreeFile.
Known limitations
- 1Copy A of IRS Form 5498 is provided for informational purposes only and appears in red.
- 2A penalty may be imposed if Copy A downloaded from this website is printed and filed with the IRS because it cannot be scanned.
- 3If a decedent’s name is shown on Form 5498, the amount reported in Box 1 may be the Fair Market Value (FMV) on the date of death.
- 4For endowment contracts only, the amount shown in Box 6 must be subtracted from the allowable IRA contribution in Box 1 to compute the IRA deduction.
Field map
Compact field-by-field guide
General Info
2 items
Full legal name and taxpayer identification number (SSN or EIN).
Current mailing address.
Details
2 items
Complete all applicable sections of this form according to the official IRS instructions.
Enter the relevant dollar amount if this form involves tax calculation.
Certification
1 items
Read and acknowledge any certifications required by this form.
Signatures
1 items
Sign and date. Unsigned forms cannot be processed.
Almost done reviewing the fields?
Fillable formOpen in Editor->The current edition is 20/25. The source directs users to IRS.gov for more information regarding penalties and e-file options, but does not specify a dedicated 'latest information' page.
What changed or needs a fresh check
- Edition date — confirm the revision reads 20/25.
- Form Number — confirm the form number is 5498.
- Official Title — confirm the title reads IRA Contribution Information.
- E-file availability — confirm that e-filing options are available via IRS.gov/FreeFile.
Quick Facts
Downloads
After you file
- 1Keep a copy of Form 5498 after filing it with the IRS.
- 2If you have fewer than 10 information returns to file, the form strongly encourages e-filing.
- 3If you choose paper filing for fewer than 10 forms, an official IRS version including scannable Copy A can be ordered at IRS.gov/EmployerForms.
- 4If a decedent’s name is shown and the FMV in Box 1 is zero, the executor or administrator may request a date-of-death value from the financial institution.
Sources
- SRCForm 5498 is titled 'IRA Contribution Information' and has the Cat. No. 50010C (Form p.2).
- SRCCopy A of IRS Form 5498 is provided for informational purposes only and appears in red (Form p.1).
- SRCIf you have fewer than 10 information returns to file, the form strongly encourages e-filing (Form p.1).
- SRCThe official printed version of Copy A is scannable, but the online version from this website is not (Form p.1).
- SRCBox 1 shows IRA contributions other than amounts in boxes 2–4, 8–10, 13a, and 14a (Form p.2).
- SRCThe form must include Trustee’s or Issuer’s name, TIN, Participant’s name, TIN, and address on both Copy A and Copy B (Form p.2 & Form p.3).
Common confusion points
Should I use Copy A or Copy B?
Copy A appears in red and is scannable for filing with the IRS; Copy B appears in black and can be downloaded/printed to satisfy the requirement.
→ Use Copy A if you are filing electronically, but either copy works if printing.
When do the contribution amounts in Boxes 8, 9, and 10 apply?
Boxes 8 (SEP) and 9 (SIMPLE) show contributions made in 2025; Box 10 shows Roth IRA contributions/rollovers through April 15, 2026.
→ Check the year listed next to the contribution type.
When must I take an RMD for 2026?
If Box 11 is checked on Form 5498, you must take an RMD for 2026; however, an RMD may be required even if Box 11 is not checked.
→ Check Box 11 first, then verify the requirement.
What happens if there is no amount in Box 12b?
If Box 11 is checked and Box 12b (RMD amount) has no value, the trustee or issuer must provide the amount or offer to calculate it by January 31, 2026.
→ Check Box 11, then check Box 12b for a dollar amount.
How do contributions in Box 13a and 14a affect my deduction?
The amounts in Box 13a (late/postponed) are not reported in Box 1 or 2; the amount in Box 14a is listed under Code 15a.
→ Check Boxes 1, 2, 13a, and 14a to see where specific contributions fall.
What is the difference between Roth IRA contributions in Box 10 and general contributions?
Box 10 specifically shows Roth IRA contributions (and rollovers from a QTP) made in 2025 through April 15, 2026; other amounts are reported elsewhere.
→ Verify if the contribution is designated as a Roth IRA amount.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- General Instructions for Certain Information Returns (Contains details regarding penalties, including those for filing non-scannable Copy A.)
Questions about IRS Form 5498
What is IRS Form 5498 used for?
This form tells the IRS about money put into someone's retirement savings account. It records things like how much was contributed, if it was a rollover, or if it was a Roth conversion. The trustee or issuer sends this to report these financial details for the year.
Who must file IRS Form 5498?
The trustee or issuer of an individual retirement arrangement (IRA) must submit Form 5498 to the IRS.
What information does IRS Form 5498 require?
The form collects identifying information in Part A, such as the TIN and account number. Specific contribution types are detailed on lines like Box 1 (total contributions), Box 2 (rollover contributions), and Box 10 (Roth IRA contributions).
Where do I file IRS Form 5498?
The form is submitted to the IRS by the trustee or issuer. If you have 10 or more information returns to file, filing electronically via IRS.gov/InfoReturn may be required.
How do I complete IRS Form 5498?
The trustee or issuer completes the form by providing their name, TIN, and the participant's details. They must fill in specific boxes detailing contributions (like Box 1 for total amounts). The form requires signing/completing all relevant fields before submission to satisfy reporting requirements.
What happens if IRS Form 5498 is filed incorrectly?
A penalty may be imposed if Copy A of Form 5498 (the informational copy) is printed from a website and filed with the IRS without being scannable.
Should I use Copy A or Copy B?
Copy A appears in red and is scannable for filing with the IRS; Copy B appears in black and can be downloaded/printed to satisfy the requirement. Use Copy A if you are filing electronically, but either copy works if printing.
When do the contribution amounts in Boxes 8, 9, and 10 apply?
Boxes 8 (SEP) and 9 (SIMPLE) show contributions made in 2025; Box 10 shows Roth IRA contributions/rollovers through April 15, 2026. Check the year listed next to the contribution type.
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