Form 5498, IRA Contribution Information, is the Internal Revenue Service (IRS) information return that the trustee or issuer of an individual retirement arrangement (IRA) uses to report a participant's contributions, rollovers, required minimum distributions (RMDs) and the fair market value (FMV) of the account. The participant receives a copy, so the form matters both to the institution holding the IRA and to the person who owns it. On FillingPDF you can fill out the form online and download or print the completed PDF; the IRS publishes the original at irs.gov, and Copy A for filing must come from an official scannable printed form.
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What is Form 5498?
Form 5498, IRA Contribution Information, is the IRS information return on which the trustee or issuer of an individual retirement arrangement (IRA) reports a participant's contributions, rollovers, repayments, required minimum distributions (RMDs) and the account's fair market value (FMV) for the year.
The printed form is the 2026 edition, issued under OMB No. 1545-0747. It has boxes 1 through 15b. Box 1 shows traditional IRA contributions, boxes 2 to 4 show rollovers, Roth IRA conversions and recharacterized contributions, box 5 shows year-end FMV, boxes 8 to 10 show SEP, SIMPLE and Roth IRA contributions, boxes 11 to 12b show RMD information, and boxes 13a to 15b show postponed or late contributions, repayments and certain hard-to-value assets with their codes.
The PDF carries two copies. Copy A is for the IRS and Copy B is for the participant, who keeps it for their records. The IRS agency page says to file the form for each person for whom you maintained any IRA, including a deemed IRA under section 408(q). The filing instructions are the IRS Instructions for Forms 1099-R and 5498.
Form 5498 does not report IRA distributions; the IRS lists Form 1099-R as the separate return for distributions from IRAs and other plans. For a Trump account, Form 5498 is used only after the account beneficiary's growth period; Form 5498-TA is used during the growth period.
Who needs to file Form 5498?
The main filer is the trustee or issuer of an IRA. The IRS says to file Form 5498 for each person for whom you maintained any individual retirement arrangement, including a deemed IRA under section 408(q).
- Trustees and issuers complete the form, furnish Copy B to the participant and report to the IRS through the channels the IRS allows. An issuer with 10 or more information returns in the aggregate may be required to e-file.
- Participants (IRA owners) do not complete the form. They receive Copy B, which shows contributions, rollovers, RMD information and FMV, and keep it for their records. If a decedent's name is shown, box 5 may be the FMV on the date of death, and the executor or administrator may request a date-of-death value if it shows zero.
Do not use Form 5498 for a Trump account during the account beneficiary's growth period; the IRS instructs that Form 5498-TA is used then. A trustee or issuer that cannot meet the e-file requirement can look to Form 8508, Application for a Waiver from Electronic Filing of Information Returns, listed on the IRS agency page.
When to file Form 5498
The triggering event is the end of the year for which the IRA is maintained: the 2026 form reports 2026 amounts. Box 1 covers traditional IRA contributions made in 2026 and through April 15, 2027, and box 10 covers Roth IRA contributions made in 2026 and through April 15, 2027. Boxes 8 and 9 include SEP and SIMPLE contributions made in 2026 for 2025, but not contributions made in 2027 for 2026.
If box 11 is checked and box 12b has no amount, the trustee or issuer must give the participant the RMD amount, or offer to calculate it, in a separate statement by January 31, 2027.
The IRS notes that it releases information return forms up to a year before they are filed, and that issuers may furnish the participant copy ahead of filing with the IRS. The form prints no IRS filing due date; check the IRS Instructions for Forms 1099-R and 5498 for filing deadlines.
How to fill out Form 5498
Mark VOID or CORRECTED if needed
At the top of the copy, check VOID or CORRECTED only when the form replaces or fixes an earlier one; otherwise leave both unchecked.
Enter trustee or issuer details
Fill in the TRUSTEE'S/ISSUER'S name, street address, room/suite number, city, state, country and ZIP code, and the TRUSTEE'S/ISSUER'S TIN.
Enter participant details
Fill in the PARTICIPANT'S name, address and PARTICIPANT'S TIN. The participant copy may show only the last 4 digits of the TIN, while the full TIN goes to the IRS.
Add the account number
Enter the account or other unique number assigned to distinguish the participant's account in the Account number box.
Report contributions and rollovers
Box 1: traditional IRA contributions for 2026, excluding amounts in boxes 2–4, 8–10, 13a and 14a. Box 2: rollover contributions; box 3: Roth IRA conversion amount; box 4: recharacterized contributions.
Enter FMV, insurance cost and IRA type
Box 5: FMV of the account at year end. Box 6: cost of life insurance, for endowment contracts only. Box 7: check the kind of IRA: IRA, SEP, SIMPLE or Roth IRA.
Report SEP, SIMPLE and Roth amounts
Box 8: SEP contributions. Box 9: SIMPLE contributions. Box 10: Roth IRA contributions made in 2026 and through April 15, 2027, including rollovers from a qualified tuition program.
Complete the RMD boxes
Check box 11 if the participant must take an RMD for 2027. Enter the RMD date in box 12a and the amount in box 12b, or provide the amount or an offer to calculate it in a separate statement by January 31, 2027.
Report postponed or late contributions
Box 13a: the amount of a late rollover or a postponed contribution made in 2026 for a prior year. Box 13b: the year credited, left blank for a late rollover. Box 13c: the code FD, PO or SC, or a combat zone code.
Enter repayments and their code
Box 14a: the amount of any repayment of a qualifying distribution. Box 14b: the matching code QR, DD, BA, HP, EP, DA or TI.
Report certain specified assets
Box 15a: the FMV of the investments in the categories shown in box 15b. Box 15b: the code or codes A through H for the type of assets held.
Review and download the PDF
Check every box against the account records, then download or print the completed PDF from FillingPDF. Use the black copies for the participant; file with the IRS only an official scannable Copy A or electronically.
How to submit Form 5498
Trustees and issuers can report Form 5498 to the IRS on an official scannable Copy A or electronically, and furnish Copy B to the participant.
- Paper Copy A: do not print and file Copy A from this PDF. It is provided for informational purposes only, self-printed copies are not scannable, and the IRS may impose a penalty for filing forms it cannot scan. Order official forms with a scannable Copy A at IRS.gov/EmployerForms; the order limit for most information returns is 10.
- Electronic filing: if you have 10 or more information returns in the aggregate, you may be required to e-file. The IRS points to its free Information Return Intake System (IRIS) at IRS.gov/InfoReturn and IRS.gov/IRIS. Electronic filing specifications are in Publication 1220.
- Waiver: Form 8508, Application for a Waiver from Electronic Filing of Information Returns, is listed on the IRS agency page.
- Participant copy: you may download and print Copy B and the other copies that appear in black to meet the requirement to furnish the information to the recipient.
The form prints no mailing address. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Printing Copy A from this PDF and filing it with the IRS. Self-printed Copy A is not scannable, and the IRS may impose a penalty for forms it cannot scan.
- Entering amounts from boxes 2–4, 8–10, 13a or 14a in box 1; box 1 excludes those amounts.
- Reporting a late rollover contribution in box 1 or box 2 instead of box 13a, which is where late rollovers appear.
- Entering a year in box 13b for a late rollover contribution; the box stays blank in that case.
- Including SEP or SIMPLE contributions made in 2027 for 2026 in boxes 8 or 9; those boxes exclude them.
- Checking box 11 for an RMD without an amount in box 12b and without sending the participant the amount, or an offer to calculate it, by January 31, 2027.
- Using Form 5498 for a Trump account during the beneficiary's growth period, when the IRS says Form 5498-TA applies.
- Leaving out the code in box 13c, 14b or 15b when a postponed contribution, repayment or specified asset amount appears in box 13a, 14a or 15a.
Frequently asked questions
What is Form 5498 used for?
Form 5498, IRA Contribution Information, is the IRS form on which the trustee or issuer of an IRA reports contributions, rollovers, repayments, required minimum distributions and the account's fair market value for the year. The participant gets a copy to keep for their records.
Who files Form 5498?
The trustee or issuer of the IRA files it, not the IRA owner. The IRS says to file the form for each person for whom you maintained any IRA, including a deemed IRA under section 408(q). The owner receives Copy B.
Can I print Copy A of Form 5498 and file it?
No. The IRS says self-printed Copy A from the PDF is not scannable, that you should not print and file it, and that it may impose a penalty for forms it cannot scan. Order official forms at IRS.gov/EmployerForms or e-file.
When do I have to e-file Form 5498?
If you have 10 or more information returns in the aggregate to file, you may be required to e-file. The IRS recommends its free Information Return Intake System (IRIS) at IRS.gov/IRIS. Form 8508 is the waiver application from electronic filing.
What does box 11 on Form 5498 mean?
If box 11 is checked, the participant must take an RMD for 2027. An RMD may be required even when the box is not checked. Not taking it can bring an excise tax on the amount not distributed. Box 12a gives the date and box 12b the amount.
What is the difference between Form 5498 and Form 5498-TA?
For a Trump account, Form 5498-TA is used during the account beneficiary's growth period, and Form 5498 is used only after that period. Other IRAs are reported on Form 5498.
Does Form 5498 report IRA withdrawals?
No. Form 5498 reports contributions, rollovers, conversions, recharacterizations, repayments, RMD information and FMV. The IRS lists Form 1099-R as the return for distributions from IRAs and other plans.
Can I fill out Form 5498 online?
You can fill out the PDF online on FillingPDF and download or print it. FillingPDF does not file anything with the IRS. Filing with the IRS requires an official scannable Copy A or electronic filing through the IRS channels.
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