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 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 Publication 1220, Specifications for Filing Forms 1097, 1098, 1099, 3921, 3922, 5498, 8935, and W2-G Electronically PDF Additional Publications You May Find Useful Other Current Products Related Items 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) Help improve IRS.gov Participate in a usability study to improve our design. Share Your Input