Trustee and participant information
Name, separate address boxes, TIN for the trustee or issuer and for the participant, and an account number. The 2026 instructions note the address fields are now separate entry boxes.
5498
IRA Contribution Information
- Agency
- IRS
- Revision
- 2026
- Fillable fields
- 83
- Pages
- 4
- Official source
- IRS form page
- Checked
- October 21, 2026
2026 Form 5498: IRA Contribution Information
Form 5498, IRA Contribution Information, is an information return filed by the trustee or issuer of an individual retirement arrangement (IRA). The About page says to file it for each person for whom you maintained any IRA, including a deemed IRA under section 408(q). Form 5498 reports contributions, including catch-up contributions, rollovers, Roth IRA conversions, recharacterizations, repayments, required minimum distributions (RMDs) and the fair market value (FMV) of the account.
The participant does not file this form. The participant receives Copy B, which the form labels "keep for your records" and which says the information is being furnished to the IRS. The instructions are shared with Form 1099-R in the Instructions for Forms 1099-R and 5498. On the 2026 form, boxes 1 and 10 show traditional and Roth IRA contributions for 2026 made in 2026 and through April 15, 2027.
The form says Copy A in this PDF is for information only and is not scannable, so it is not to be printed and filed with the IRS. Copy B and the other black copies may be downloaded and printed to furnish to the participant. You can fill out those copies free in your browser on this page and download them without an account.
What's on Form 5498
Boxes 1 to 4: contributions and rollovers
Box 1 IRA contributions, box 2 rollover contributions, box 3 Roth IRA conversion amount and box 4 recharacterized contributions.
Boxes 5 to 7: value and type of IRA
Box 5 FMV of account, box 6 life insurance cost included in box 1, and box 7 checkboxes for IRA, SEP, SIMPLE and Roth IRA.
Boxes 8 to 10: SEP, SIMPLE and Roth IRA contributions
Box 8 SEP contributions, box 9 SIMPLE contributions and box 10 Roth IRA contributions.
Boxes 11 to 12b: required minimum distributions
Box 11 is checked if an RMD is required for 2027. Boxes 12a and 12b can show the RMD date and amount.
Boxes 13a to 15b: late contributions, repayments and specified assets
Postponed or late contributions with year and code, repayments with a code, and the FMV of certain specified assets with codes A through H.
How to fill out Form 5498
- 1
Identify the trustee and participant
Enter both names, addresses and TINs. The instructions allow truncating the participant's TIN on payee statements but not on documents filed with the IRS. An account number is required when more than one Form 5498 is filed for a recipient.
- 2
Boxes 1, 8, 9 and 10
Box 1 takes traditional IRA contributions made in 2026 and through April 15, 2027, designated for 2026. Boxes 8 and 9 take SEP and SIMPLE contributions made during 2026. Box 10 takes Roth IRA contributions designated for 2026.
- 3
Boxes 2, 3 and 4
Enter rollover contributions received during 2026 in box 2, the amount converted from a traditional IRA to a Roth IRA in box 3, and amounts recharacterized plus earnings in box 4.
- 4
Boxes 5, 6 and 7
Enter the FMV of the account on December 31, 2026, the life insurance cost for endowment contracts only, and check the box for the type of IRA. A Roth SEP IRA checks both SEP and Roth IRA.
- 5
Boxes 11, 12a and 12b
Check box 11 if the participant is required to take an RMD for 2027. The instructions say boxes 12a and 12b are optional places to report the RMD date and amount to the participant.
- 6
Boxes 13a through 15b
Report postponed or late rollover contributions with the year and a code such as FD, PO or SC; repayments with a code such as QR, DD, BA, HP, EP, DA or TI; and specified assets with up to two codes, or code H.
These steps follow the Specific Instructions for Form 5498. If no reportable contributions were made for 2026, the instructions say to complete only boxes 5 and 7, and boxes 11, 12a, 12b, 15a and 15b if applicable.
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Due dates, copies and corrections
Filing with the IRS
The instructions say to file Form 5498 with the IRS by May 31, 2027, for each person for whom an IRA was maintained in 2026.
Statements to participants
The instructions say a statement of the account value as of December 31, 2026, and RMD if applicable, goes to each participant by February 1, 2027. SIMPLE IRA trustees also send an account activity statement by that date, and contribution information for all other IRAs is due by May 31, 2027.
Copy A from this PDF
The form says Copy A is for information only and self-printed copies are not scannable. It says not to print and file Copy A of this PDF, and official copies can be ordered at IRS.gov/EmployerForms.
Electronic filing
The form says filers with 10 or more information returns in the aggregate may be required to e-file, and points to the free Information Return Intake System (IRIS).
Weekend and holiday due dates
If a due date falls on a Saturday, Sunday or legal holiday, the instructions say a return filed by the next day that is not one of those is timely.
Corrections
The instructions say an error found after filing is corrected as soon as possible on a corrected Form 5498, and point to part H in Pub. 1099.
Related forms
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Who files Form 5498?
The trustee or issuer of the IRA completes and files Form 5498 with the IRS and furnishes a statement to the participant. The participant receives it and keeps it for their records.
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Questions about Form 5498
Do I file Form 5498 with my tax return?
No. The trustee or issuer of the IRA files Form 5498 with the IRS. The participant receives Copy B, which the form says to keep for your records.
When is the 2026 Form 5498 due?
The instructions say it is filed with the IRS by May 31, 2027. The statement of account value goes to participants by February 1, 2027.
Why can box 1 include contributions made in 2027?
The form says box 1 shows traditional IRA contributions for 2026 made in 2026 and through April 15, 2027. Box 10 works the same way for Roth IRA contributions.
What does a check in box 11 mean?
Copy B says that if box 11 is checked, an RMD for 2027 is required. It adds that an RMD may be required even if the box is not checked.
Can Copy A be printed from this PDF and filed?
No. The form says Copy A in the PDF is for information only and is not scannable, and the IRS may impose a penalty for filing forms it cannot scan.
What if no contributions were made for the year?
The instructions say to complete only boxes 5 and 7, and boxes 11, 12a, 12b, 15a and 15b if applicable, to report the account value.
Is Form 5498 used for Trump accounts?
The form says it is only used after the account beneficiary's growth period. Form 5498-TA is used during the growth period.