5498 Forms are used to report contributions (including rollover contributions) to any individual retirement arrangement (IRA) including a SEP, SIMPLE, and Roth IRA; Roth conversions; IRA recharacterizations; and the fair market value (FMV) of the account.
Which 5498 Forms Do I Need?
Copy A - For Internal Revenue Service Center
Copy B - For Participant
Copy C - For Trustee or Issuer
Due Dates for 5498 Forms
| To IRS | To State Agency | To Participant |
| Paper: May 31 E-File: May31 |
State Filing Deadlines | January 31 for FMV/RMD May 31 for contributions |
* If date shown falls on a Saturday, Sunday or legal holiday, the due date is the next business day.
