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
None at this time.
Other Items You May Find Useful
Publication 1220 (PDF), Specifications for Filing Forms 1097, 1098, 1099, 3921, 3922, 5498, 8935, and W2-G Electronically