Form 5498 & Payment Types to Report
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Form: 5498 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. Amounts to Report: All amounts Due Date to IRS (unless indicated otherwise): May 31 Due Date to Recipient (unless indicated otherwise): (To Participant) For FMV/RMD January 31; |
- Direct rollovers
- IRA contributions
- Recharacterized IRA contributions
- Roth conversion IRA contributions
- Roth IRA contributions
- SEP contributions
- SIMPLE contributions
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Page Last Reviewed or Updated: 2013-04-24
