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Self-Directed IRA

Understand Year-End IRA Forms

A quick tour of Forms 5498, 1099-R, and how CheckSmith.ai helps.

Updated July 14, 2026

  • Form 5498 — reports contributions and fair market value; filed by the custodian to the IRS every May.
  • Form 1099-R — reports distributions; issued when money leaves the IRA.
  • Neither form is filed by you directly, but you should review both for accuracy.

How CheckSmith.ai helps

  • Aggregates contributions, rollovers, and valuations into a single export the custodian can consume.
  • Flags missing valuations and prohibited-transaction risks before filing.
  • Stores appraisals and supporting documents alongside each holding.

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