File this form for each person for whom you maintained any individual retirement arrangement (IRA), including a deemed IRA under section 408(q). Current Revision Form 5498 PDF Instructions for Forms 1099-R and 5498 (Print Version PDF) Recent Developments Changes to the Form 5498 Instructions for Participant, box 11, to reflect reduction in excise tax on certain accumulations in qualified retirement plans for tax years 2022 & 2023 -- 18-SEPT-2023 Guidance for Certain Required Minimum Distributions (RMDs) for the 2021 and 2022 tax years -- 17-NOV-2022 Filing Extension and Other Relief for Form 1040 Filers PDF -- 29-MAR-2021 Rollover Relief for Waived Required Minimum Distributions under CARES Act -- 24-JUN--2020 Form 5498 due date postponed to August 31, 2020 (Notice 2020-35) PDF -- 29-MAY-2020 Taxpayer Relief for Certain Tax-Related Deadlines Due To Coronavirus Pandemic -- 14-APR-2020 Other Items You May Find Useful All Revisions For Form 5498 About General Instructions for Certain Information Returns Publication 1220, Specifications for Filing Forms 1097, 1098, 1099, 3921, 3922, 5498, 8935, and W2-G Electronically PDF Other Current Products Related About General Instructions for Certain Information Returns About Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. Form 8508, Request for Waiver From Filing Information Returns Electronically (PDF)
