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
Recent Developments
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