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Form 5498

2024

Cat. No. 50010C

IRA 

Contribution 

Information

Copy A

For 

Internal Revenue 

Service Center

Department of the Treasury - Internal Revenue Service

File with Form 1096.

OMB No. 1545-0747

For Privacy Act 

and Paperwork 

Reduction Act 

Notice, see the 

2024 General

Instructions for

Certain

Information

Returns.

2828 VOID CORRECTED

TRUSTEE’S or ISSUER’S name, street address, city or town, state or 

province, country, and ZIP or foreign postal code

TRUSTEE’S or ISSUER’S TIN PARTICIPANT’S TIN

PARTICIPANT’S name

Street address (including apt. no.)

City or town, state or province, country, and ZIP or foreign postal code

Account number (see instructions)

1 IRA contributions (other 

than amounts in boxes 

2–4, 8–10, 13a, and 14a)

$

2 Rollover contributions

$

3 Roth IRA conversion 

amount

$

4 Recharacterized 

contributions

$

5 FMV of account

$

6 Life insurance cost included 

in box 1

$

7 IRA SEP SIMPLE Roth IRA

8 SEP contributions

$

9 SIMPLE contributions

$

10 Roth IRA contributions

$

11 Check if RMD for 2025

12a RMD date 12b RMD amount

$

13a Postponed/late contrib.

$

13b Year 13c Code

14a Repayments

$

14b Code

15a FMV of certain specified 

assets

$

15b Code(s)

Form 5498 www.irs.gov/Form5498

Do Not Cut or Separate Forms on This Page — Do Not Cut or Separate Forms on This Page
 

Form 5498

2024

IRA 

Contribution 

Information

Copy B

For 

Participant

Department of the Treasury - Internal Revenue Service

This information 

is being 

furnished to 

the IRS.

OMB No. 1545-0747

CORRECTED (if checked)

TRUSTEE’S or ISSUER’S name, street address, city or town, state or 

province, country, and ZIP or foreign postal code

TRUSTEE’S or ISSUER’S TIN PARTICIPANT’S TIN

PARTICIPANT’S name

Street address (including apt. no.)

City or town, state or province, country, and ZIP or foreign postal code

Account number (see instructions)

1 IRA contributions (other 

than amounts in boxes 

2–4, 8–10, 13a, and 14a)

$

2 Rollover contributions

$

3 Roth IRA conversion 

amount

$

4 Recharacterized 

contributions

$

5 FMV of account

$

6 Life insurance cost included 

in box 1

$

7 IRA SEP SIMPLE Roth IRA

8 SEP contributions

$

9 SIMPLE contributions

$

10 Roth IRA contributions

$

11 If checked, required minimum 

distribution for 2025

12a RMD date 12b RMD amount

$

13a Postponed/late contrib.

$

13b Year 13c Code

14a Repayments

$

14b Code

15a FMV of certain specified 

assets

$

15b Code(s)

Form 5498 (keep for your records) www.irs.gov/Form5498
Instructions for Participant

The information on Form 5498 is submitted to the IRS by the trustee or issuer of your 

individual retirement arrangement (IRA) to report contributions, including any catch-up 

contributions, rollovers, repayments, required minimum distributions (RMDs), and the 

fair market value (FMV) of the account. For information about IRAs, including reporting 

rollovers, repayments, and potential deductibility of contributions, see the instructions 

for Forms 1040, 1040-SR, and 8606; and Pubs. 560, 590-A, and 590-B.

Participant’s taxpayer identification number (TIN). For your protection, this form 

may show only the last four digits of your TIN (SSN, ITIN, ATIN, or EIN). However, the 

trustee or issuer has reported your complete TIN to the IRS.

Account number. May show an account or other unique number the trustee or issuer 

assigned to distinguish your account.

Box 1. Shows traditional IRA contributions for 2024 you made in 2024 and through 

April 15, 2025. This box does not include amounts in boxes 2–4, 8–10, 13a, and 14a.

Box 2. Shows rollover contributions, including direct rollover contributions, you made 

in 2024 to an IRA (other than conversions done through a rollover contribution from a 

traditional IRA or traditional SIMPLE IRA to a Roth IRA or Roth SIMPLE IRA, which are 

reported on Box 3). Include a military death gratuity or SGLI payment to a Roth IRA. 

Any late rollover contributions are shown in box 13a. 

Box 3. Shows the amount converted from traditional IRAs or traditional SIMPLE IRAs 

to Roth IRAs or Roth SIMPLE IRAs in 2024. 

Box 4. Shows amounts recharacterized from transferring any part of the contribution 

(plus earnings) from one type of IRA to another.

Box 5. Shows the FMV of all investments in your account at year end. However, if a 

decedent’s name is shown, the amount reported may be the FMV on the date of 

death. If the FMV shown is zero for a decedent, the executor or administrator of the 

estate may request a date-of-death value from the financial institution.

Box 6. Shows for endowment contracts only the amount allocable to the cost of life 

insurance. Subtract this amount from your allowable IRA contribution included in box 1 

to compute your IRA deduction.

Box 7. May show the kind of IRA reported on this Form 5498.

Boxes 8 and 9. Show SEP (box 8) and SIMPLE (box 9) contributions made in 2024, 

including contributions made in 2024 for 2023, but not including contributions made in 

2025 for 2024.

Box 10. Shows Roth IRA contributions (and rollovers from a QTP) you made in 2024 

and through April 15, 2025. Do not deduct on your income tax return.

Box 11. If the box is checked, you must take an RMD for 2025. An RMD may be

required even if the box is not checked. If you do not take the RMD for 2025, you are 

subject to an excise tax on the amount not distributed.

Box 12a. Shows the date by which the RMD amount in box 12b must be distributed to 

avoid the excise tax on the undistributed amount for 2025.

Box 12b. Shows the amount of the RMD for 2025. If box 11 is checked and there is no 

amount in this box, the trustee or issuer must provide you the amount or offer to 

calculate the amount in a separate statement by January 31, 2025.

Box 13a. Shows the amount of a late rollover contribution (more than 60 days after 

distribution) made in 2024 and certified by the participant, or a postponed contribution 

made in 2024 for a prior year. This amount is not reported in box 1 or 2.

Box 13b. Shows the year to which the postponed contribution in box 13a was 

credited. If a late rollover contribution is shown in box 13a, this box will be blank.

Box 13c. Shows the applicable code for a postponed contribution amount shown in 

box 13a: FD (due to an extension of the contribution due date because of a federally 

designated disaster), PO (a rollover of a qualified plan loan offset), and SC (the selfcertification procedure for a late rollover contribution).

For participants who served in designated combat zones, qualified hazardous duty 

areas, or direct support areas, the codes are EO13239 for Afghanistan and associated 

direct support areas, EO12744 for the Arabian Peninsula areas, PL115-97 for the Sinai 

Peninsula of Egypt, and EO13119 (or PL106-21) for the Yugoslavia operations areas. 

For additional information, including a list of locations within the designated combat 

zones, qualified hazardous duty areas, and direct support areas, see Pub. 3. For 

updates to the list of locations, go to www.irs.gov/Newsroom/Combat-Zones. 

Box 14a. Shows the amount of any repayment of a distribution related to a qualified 

reservist, qualified disaster, qualified birth or adoption, emergency personal expense, 

domestic abuse victim, or terminally ill individual.

Box 14b. Shows the applicable repayment code for the amount shown in box 14a: QR 

(qualified reservist), DD (qualified disaster), BA (qualified birth or adoption), EP 

(emergency personal expense), DA (domestic abuse victim), or TI (terminally ill 

individual).

Box 15a. Shows the FMV of the investments in the IRA that are specified in the 

categories identified in box 15b.

Box 15b. The following codes show the type(s) of investments held in your account for 

which the FMV is required to be reported in box 15a.

A—Stock or other ownership interest in a corporation that is not readily tradable on an 

established securities market.

B—Short- or long-term debt obligation that is not traded on an established securities 

market. 

C—Ownership interest in a limited liability company or similar entity (unless the 

interest is traded on an established securities market). 

D—Real estate.

E—Ownership interest in a partnership, trust, or similar entity (unless the interest is 

traded on an established securities market). 

F—Option contract or similar product that is not offered for trade on an established 

option exchange.

G—Other asset that does not have a readily available FMV.

H—More than two types of assets (listed in A through G) are held in this IRA.