Form 5498 IRA Contribution Information

Attention:
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copy A downloaded from this website; a penalty may be imposed for filing with the IRS
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information about penalties.
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2828

VOID

CORRECTED

TRUSTEE’S or ISSUER’S name, street address, city or town, state or
province, country, and ZIP or foreign postal code

1 IRA contributions (other
than amounts in boxes
2–4, 8–10, 13a, and 14a)

$

OMB No. 1545-0747

2025

2 Rollover contributions
Form 5498

$
3 Roth IRA conversion
amount
TRUSTEE’S or ISSUER’S TIN

PARTICIPANT’S TIN

$

$
6 Life insurance cost included
in box 1

7 IRA
SEP
8 SEP contributions

$
10 Roth IRA contributions

Street address (including apt. no.)

4 Recharacterized
contributions

5 FMV of account

$
PARTICIPANT’S name

$
SIMPLE
Roth IRA
9 SIMPLE contributions

$
11 Check if RMD for 2026

$
12a RMD date

12b RMD amount

13a Postponed/late contrib.

13b Year

$

City or town, state or province, country, and ZIP or foreign postal code

13c Code

$
14a Repayments

14b Code

Copy A
For
Internal Revenue
Service Center

For filing
information,
Privacy Act, and
Paperwork
Reduction Act
Notice, see the
General
Instructions for
Certain
Information
Returns.
www.irs.gov/Form1099

$
15a FMV of certain specified
assets

Account number (see instructions)

IRA
Contribution
Information

15b Code(s)

$
Form 5498

Cat. No. 50010C

www.irs.gov/Form5498

Department of the Treasury - Internal Revenue Service

Do Not Cut or Separate Forms on This Page — Do Not Cut or Separate Forms on This Page

CORRECTED (if checked)
TRUSTEE’S or ISSUER’S name, street address, city or town, state or
province, country, and ZIP or foreign postal code

1 IRA contributions (other
than amounts in boxes
2–4, 8–10, 13a, and 14a)

$

OMB No. 1545-0747

2025

2 Rollover contributions
Form 5498

$
3 Roth IRA conversion
amount
TRUSTEE’S or ISSUER’S TIN

PARTICIPANT’S TIN

$

$
6 Life insurance cost included
in box 1

$
$
10 Roth IRA contributions

Street address (including apt. no.)

4 Recharacterized
contributions

5 FMV of account

7 IRA
SEP
8 SEP contributions

PARTICIPANT’S name

$

IRA
Contribution
Information
Copy B
For
Participant

$
SIMPLE
Roth IRA
9 SIMPLE contributions

$
11 If checked, required minimum
distribution for 2026

12a RMD date

12b RMD amount

13a Postponed/late contrib.

13b Year

This information
is being
furnished to
the IRS.

$

City or town, state or province, country, and ZIP or foreign postal code

13c Code

$
14a Repayments

14b Code

$
15a FMV of certain specified
assets

Account number (see instructions)

15b Code(s)

$
Form 5498

(keep for your records)

www.irs.gov/Form5498

Department of the Treasury - Internal Revenue Service

Instructions for Participant
The information on Form 5498 is submitted to the IRS by the trustee or issuer of your
individual retirement arrangement (IRA) to report contributions, including any catch-up
contributions, rollovers, repayments, required minimum distributions (RMDs), and the
fair market value (FMV) of the account. For information about IRAs, including reporting
rollovers, repayments, and potential deductibility of contributions, see the instructions
for Forms 1040, 1040-SR, and 8606; and Pubs. 560, 590-A, and 590-B.
Participant’s taxpayer identification number (TIN). For your protection, this form
may show only the last four digits of your TIN (SSN, ITIN, ATIN, or EIN). However, the
trustee or issuer has reported your complete TIN to the IRS.
Account number. May show an account or other unique number the trustee or issuer
assigned to distinguish your account.
Box 1. Shows traditional IRA contributions for 2025 you made in 2025 and through
April 15, 2026. This box does not include amounts in boxes 2–4, 8–10, 13a, and 14a.
Box 2. Shows rollover contributions, including direct rollover contributions, you made
in 2025 to an IRA (other than conversions done through a rollover contribution from a
traditional IRA or traditional SIMPLE IRA to a Roth IRA or Roth SIMPLE IRA, which are
reported in box 3). Include a military death gratuity or SGLI payment to a Roth IRA.
Any late rollover contributions are shown in box 13a.
Box 3. Shows the amount converted from traditional IRAs or traditional SIMPLE IRAs
to Roth IRAs or Roth SIMPLE IRAs in 2025.
Box 4. Shows amounts recharacterized from transferring any part of the contribution
(plus earnings) from one type of IRA to another.
Box 5. Shows the FMV of all investments in your account at year end. However, if a
decedent’s name is shown, the amount reported may be the FMV on the date of
death. If the FMV shown is zero for a decedent, the executor or administrator of the
estate may request a date-of-death value from the financial institution.
Box 6. Shows for endowment contracts only the amount allocable to the cost of life
insurance. Subtract this amount from your allowable IRA contribution included in box 1
to compute your IRA deduction.
Box 7. May show the kind of IRA reported on this Form 5498.
Boxes 8 and 9. Show SEP (box 8) and SIMPLE (box 9) contributions made in 2025,
including contributions made in 2025 for 2024, but not including contributions made in
2026 for 2025.
Box 10. Shows Roth IRA contributions (and rollovers from a QTP) you made in 2025
and through April 15, 2026. Do not deduct on your income tax return.
Box 11. If the box is checked, you must take an RMD for 2026. An RMD may be
required even if the box is not checked. If you do not take the RMD for 2026, you are
subject to an excise tax on the amount not distributed.
Box 12a. Shows the date by which the RMD amount in box 12b must be distributed to
avoid the excise tax on the undistributed amount for 2026.
Box 12b. Shows the amount of the RMD for 2026. If box 11 is checked and there is no
amount in this box, the trustee or issuer must provide you the amount or offer to
calculate the amount in a separate statement by January 31, 2026.

Box 13a. Shows the amount of a late rollover contribution (more than 60 days after
distribution) made in 2025 and certified by the participant, or a postponed contribution
made in 2025 for a prior year. This amount is not reported in box 1 or 2.
Box 13b. Shows the year to which the postponed contribution in box 13a was
credited. If a late rollover contribution is shown in box 13a, this box will be blank.
Box 13c. Shows the applicable code for a postponed contribution amount shown in
box 13a: FD (due to an extension of the contribution due date because of a federally
designated disaster), PO (a rollover of a qualified plan loan offset), and SC (the selfcertification procedure for a late rollover contribution).
For participants who served in designated combat zones, qualified hazardous duty
areas, or direct support areas, the codes are EO13239 for Afghanistan and associated
direct support areas, EO12744 for the Arabian Peninsula areas, PL115-97 for the Sinai
Peninsula of Egypt, and EO13119 (or PL106-21) for the Yugoslavia operations areas.
For additional information, including a list of locations within the designated combat
zones, qualified hazardous duty areas, and direct support areas, see Pub. 3. For
updates to the list of locations, go to www.irs.gov/Newsroom/Combat-Zones.
Box 14a. Shows the amount of any repayment of a distribution related to a qualified
reservist, qualified disaster, qualified birth or adoption, emergency personal expense,
domestic abuse victim, or terminally ill individual.
Box 14b. Shows the applicable repayment code for the amount shown in box 14a: QR
(qualified reservist), DD (qualified disaster), BA (qualified birth or adoption), EP
(emergency personal expense), DA (domestic abuse victim), or TI (terminally ill
individual).
Box 15a. Shows the FMV of the investments in the IRA that are specified in the
categories identified in box 15b.
Box 15b. The following codes show the type(s) of investments held in your account for
which the FMV is required to be reported in box 15a.
A—Stock or other ownership interest in a corporation that is not readily tradable on an
established securities market.
B—Short- or long-term debt obligation that is not traded on an established securities
market.
C—Ownership interest in a limited liability company or similar entity (unless the
interest is traded on an established securities market).
D—Real estate.
E—Ownership interest in a partnership, trust, or similar entity (unless the interest is
traded on an established securities market).
F—Option contract or similar product that is not offered for trade on an established
option exchange.
G—Other asset that does not have a readily available FMV.
H—More than two types of assets (listed in A through G) are held in this IRA.
Free File Program. Go to www.irs.gov/FreeFile to see if you qualify for no-cost online
federal tax preparation, e-filing, and direct deposit or payment options.