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Official form guide
Form 5498: IRA Contribution Information
IRS Form 5498 is an informational return that reports IRA contributions, rollovers, conversions, RMDs and the account’s fair market value. It is filed by the IRA trustee or issuer. Box 11 indicates a required minimum distribution for 2026.
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IRS Form 5498 - IRA Contribution Information
IRS Form 5498 is an informational return that reports IRA contributions, rollovers, conversions, RMDs and the account’s fair market value. It is filed by the IRA trustee or issuer. Box 11 indicates a required minimum distribution for 2026.
Risk Radar
Scan points- 1Printing and filing the website’s Copy A, which cannot be scanned, can incur a penalty.
- 2Printing and filing Copy A downloaded from the website, which is not scannable, may incur a penalty.
- 3Leaving Box 11 unchecked when an RMD for 2026 is required, risking an excise tax.
- 4Omitting the RMD date in Box 12a or the amount in Box 12b, which can trigger the excise tax.
- 5Reporting 2026 contributions in Box 8 or Box 9 instead of the 2025 year, violating the reporting year rule.
Plain English
Form 5498 tells the IRS how much money was put into, moved within, or taken out of an IRA during the year. It also shows the account’s value at year‑end and whether a required minimum distribution is needed.
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 IRA trustee or issuer must report contributions, rollovers, conversions, recharacterizations, required minimum distributions, repayments, and the year‑end fair market value of an IRA.
- Do not use it when the individual taxpayer is filing a personal income tax return; the participant does not file Form 5498.
- Check Form 8606 instead when reporting nondeductible contributions to a traditional IRA.
Form selector
Use this form or another form?
Reporting nondeductible contributions on individual tax return
Tracks basis for nondeductible IRA contributions
✓ Verify contributions are entered on Form 8606
Filing personal income tax for the year
Captures taxable income and IRA distributions
✓ Ensure IRA distribution amounts are entered on Form 1040
Providing information returns to recipients
Recipient receives Copy B for their records
✓ Print and mail Copy B of Form 5498 to the participant
Deadline or filing window
Not stated in the official source.
Checklist
What you need before filling it out
Box 1 – IRA contributions
Total contributions made to the IRA (excluding amounts in other boxes) · Trustee’s contribution records
Box 2 – Rollover contributions
Amount of direct rollovers to the IRA · Rollover transaction statements
Box 3 – Roth IRA conversion amount
Amount converted from traditional to Roth IRA · Conversion paperwork
Box 5 – FMV of account
Year‑end fair market value of all assets · Account statement
Box 11 – Required minimum distribution
Indication if RMD required for 2026 · IRS RMD calculation
Before you submit
- 1Enter the correct account number as assigned by the trustee.
- 2Enter the participant’s TIN (last four digits) in the appropriate field.
- 3Complete Box 1 with total IRA contributions, excluding amounts in other boxes.
- 4Complete Box 2 with any rollover contributions, including military death gratuities.
- 5Complete Box 3 with any Roth IRA conversion amounts.
- 6Enter the fair market value of the account in Box 5.
- 7Check Box 11 if a required minimum distribution is required for 2026.
- 8Print Copy B for the participant and retain Copy A for IRS filing.
- 9If filing paper and you have fewer than 10 returns, order the scannable Copy A from IRS.gov/EmployerForms.
How to file this form
- 1Print Copy B of Form 5498 for the participant and retain Copy A for IRS filing as proof of filing.
- 2Complete all applicable boxes with accurate contribution, rollover, conversion, repayment, RMD, and FMV data.
- 3If filing paper, order the scannable Copy A from IRS.gov/EmployerForms and include it with the submission.
- 4Mail the completed Copy A to the IRS address for information returns, keeping the mailing receipt as proof of filing.
- 5If filing electronically and you have 10 or more returns, submit Form 5498 via the IRS e‑file system and keep the electronic confirmation as proof of filing.
Known limitations
- 1Copy A must be the official scannable version; printed copies from the website cannot be filed.
- 2Boxes 8 and 9 exclude contributions made in 2026 for the 2025 tax year.
- 3Box 10 Roth IRA contributions are not deductible on the income tax return.
- 4If a decedent’s name appears, the FMV may be based on the date of death; zero FMV may require a date‑of‑death valuation request.
- 5An RMD may be required even if box 11 is not checked.
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.
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Fillable formOpen in Editor->The source does not state the revision date of Form 5498, and it does not indicate any recent changes.
What changed or needs a fresh check
- Edition date — confirm the revision date; not stated in the official source
- Fee — confirm any filing fee; not stated in the official source
- Mailing address — confirm the IRS mailing address for Form 5498; not stated in the official source
- Signature — confirm the form is signed by the trustee or issuer; not stated in the official source
Quick Facts
Downloads
After you file
- 1Keep a copy of the filed Form 5498 for your records.
- 2Retain the form for at least three years in case of IRS inquiry.
- 3If box 11 is checked and no amount appears in box 12b, expect the trustee to provide the RMD amount by January 31, 2026.
- 4Take any required RMD by the date shown in box 12a to avoid excise tax.
Sources
- SRCForm p.1 — Copy A printed from the website is not scannable and may incur a penalty.
- SRCForm p.4 — Boxes 8 and 9 do not include contributions made in 2026 for the 2025 tax year.
- SRCForm p.4 — Box 10 contributions are not deductible on the income tax return.
- SRCForm p.4 — An RMD may be required even if box 11 is not checked.
- SRCForm p.4 — If FMV shown is zero for a decedent, the executor may request a date‑of‑death value.
- SRCForm p.4 — Box 6 amount must be subtracted from the allowable IRA contribution in box 1 to compute the deduction.
- SRCForm p.4 — If box 11 is checked and there is no amount in box 12b, the trustee must provide the amount by January 31, 2026.
- SRCForm p.1 — If you have 10 or more information returns to file, you may be required to e‑file.
- SRCForm p.4 — For information about IRAs, see Forms 1040, 1040‑SR, and 8606; and Pubs 560, 590‑A, and 590‑B.
- SRCForm p.1 — Copy B may be printed and used to provide information to the recipient.
Common confusion points
Can I print and file Copy A from the website?
Copy A printed from the website is not scannable and may incur a penalty.
→ Verify you are using the official scannable Copy A ordered from IRS.gov/EmployerForms.
Do I report contributions made in 2026 for the 2025 tax year on this form?
Boxes 8 and 9 only include contributions made in 2025, not those made in 2026 for 2025.
→ Check that contribution year matches the box instructions (2025 only).
Do I deduct the Roth IRA contributions shown in Box 10 on my tax return?
Box 10 contributions are not deductible on the income tax return.
→ Ensure no deduction is claimed for Box 10 amounts.
If the RMD box is unchecked, do I still have to take an RMD?
An RMD may be required even if box 11 is not checked.
→ Review IRS RMD rules and take the distribution if required regardless of the box.
What should I do if the FMV shown for a decedent is zero?
Zero FMV may require the executor to request a date‑of‑death valuation from the financial institution.
→ Contact the institution to obtain a date‑of‑death FMV if needed.
How does the life‑insurance cost in Box 6 affect my IRA deduction?
Box 6 amount must be subtracted from the allowable IRA contribution reported in Box 1 to compute the deduction.
→ Subtract Box 6 from Box 1 when calculating your deductible contribution.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 1099 – general instructions for information returns covering filing penalties.
Questions about IRS Form 5498
What is IRS Form 5498 used for?
Form 5498 tells the IRS how much money was put into, moved within, or taken out of an IRA during the year. It also shows the account’s value at year‑end and whether a required minimum distribution is needed.
Who must file IRS Form 5498?
The IRA trustee or the financial institution that issued the individual retirement arrangement must file IRS Form 5498.
What information does IRS Form 5498 require?
The form captures IRA contributions (Box 1), rollover contributions (Box 2), Roth IRA contributions (Box 10), the fair market value of the account (Box 5), any required minimum distribution indicator (Box 11) and the RMD date and amount (Boxes 12a‑12b), among other items.
Where do I file IRS Form 5498?
If you have 10 or more information returns, you must file electronically via the IRS e‑file system (see IRS.gov/InfoReturn); otherwise you may mail the form according to the address in the General Instructions for Certain Information Returns.
How do I complete IRS Form 5498?
The trustee or issuer enters the participant’s TIN (last four digits shown), account number, and all applicable amounts in the designated boxes (e.g., Box 1 contributions, Box 2 rollovers, Box 10 Roth contributions, Box 11 RMD indicator, Boxes 12a‑12b for RMD date and amount). After completing the required boxes, the form is submitted either electronically or by mail as directed in the General Instructions.
What happens if IRS Form 5498 is filed incorrectly?
Filing a non‑scannable Copy A can trigger a penalty, and failing to take a required minimum distribution for 2026 subjects you to an excise tax on the undistributed amount.
Can I print and file Copy A from the website?
Copy A printed from the website is not scannable and may incur a penalty. Verify you are using the official scannable Copy A ordered from IRS.gov/EmployerForms.
Do I report contributions made in 2026 for the 2025 tax year on this form?
Boxes 8 and 9 only include contributions made in 2025, not those made in 2026 for 2025. Check that contribution year matches the box instructions (2025 only).
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