5498

IRA Contribution Information

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5498 Federal Copy A
5498 Trustee/Issuer Copy C
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5498-SA Federal Copy A
5498-ESA Beneficiary Copy B
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5498 2up Cless 3pt     5498862
5498-SA Participant Copy B
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What to Report on Form 5498

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.

Where to File Form 5498

Federal - Paper

If your principal business, office or agency, or legal residence in the case of an individual, is located in:

Alabama, Arizona, Arkansas, Connecticut, Delaware, Florida, G eorgia, Kentucky, Louisiana, Maine, Massachusetts, Mississippi, New Hampshire, New Jersey, New Mexico, New York, North Carolina, Ohio, Pennsylvania, Rhode Island, Texas, Vermont, Virginia, West Virginia

Filing Address:

  • Department of the Treasury
  • Internal Revenue Service Center
  • Austin, TX 73301

If your principal business, office or agency, or legal residence in the case of an individual, is located in:

Alaska, California, Colorado, District of Columbia, Hawaii, Idaho, Illinois, Indiana, Iowa, Kansas, Maryland, Michigan, Minnesota, Missouri, Montana, Nebraska, Nevada, North Dakota, Oklahoma, Oregon, South Carolina, South Dakota, Tennessee, Utah, Washington, Wisconsin, Wyoming

  • Department of the Treasury
  • Internal Revenue Service Center
  • Kansas City, MO 64999

International: If your legal residence or principal place of business or principal office or agency is outside the United States, use the Austin, TX filing address.

Federal Filing Requirements for Form 5498

  • Copy A - For Internal Revenue Service Center
  • Copy B - For Recipient
  • Copy 2 - For Trustee or Issuer

Federal E-Filing Requirements for Form 5498

Any person, including a corporation, partnership, individual, estate, and trust, who is required to file 250 or more information returns must file such returns electronically. The 250 or more requirement applies separately for each type of return and separately to each type of corrected return. For example, if you must file 100 Forms 1099-B and 300 Forms 1099-INT, Forms 1099-B need not be filed electronically since they do not meet the threshold of 250. However, Forms 1099-INT must be filed electronically since they meet the threshold of 250.

Federal Transmittal Form Requirements for Form 5498

Paper: Form 1096

E-file: None Required