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Form 5498 - IRA Contribution Information

What's New for 2013?

Pursuant to proposed regulations ยงยง 1.6042-4(b) and 301.6109-4 (REG-148873-09), all filers of Form 5498 may truncate a recipient’s identification number (social security number (SSN), individual taxpayer identification number (ITIN), or adoption taxpayer identification number (ATIN)) on payee statements. See part M in the 2013 General Instructions for Certain Information Returns.

What 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.

Due Dates

To Internal Revenue Service

Paper: May 31

E-File: May 31

To State Agency

State Filing Deadlines

To Participant

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.

Where To File

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, Georgia, 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

Filing Address:

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.

Where To File Federal - E-file

WinFiler http://www.winfiler.com/

Federal Filing Requirements

Copy A - For Internal Revenue Service Center

Copy B - For Participant

Copy C - For Trustee or Issuer

Federal E-Filing Requirement

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 Requirement

Paper: Form 1096

E-file: None Required

IRS Specific Instructions for Form 5498

IRS General Instructions for Form 5498

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