U.S. · Tax forms
Form 5498 box 10 Roth IRA contributions.
Every box on the IRA contribution statement, and which box your Roth, traditional, SEP and rollover money lands in.
Form 5498 is the statement your IRA trustee files to report contributions and the year-end value. Box 10 is Roth IRA contributions made in the year and through April 15 of the next year designated for that year. It excludes Roth conversions (box 3), rollovers (box 2) and Roth SEP or Roth SIMPLE money (boxes 8 and 9). Box 1 is traditional IRA contributions and box 5 is the December 31 fair market value. Pick a box below for the IRS meaning.
Look up a Form 5498 box
Result
Form 5498 boxes
| Box | Meaning | What is reported (per the IRS instructions) |
|---|---|---|
| Box 1 | IRA contributions (traditional) | Contributions to a traditional IRA made in the year and through April 15 of the next year designated for the year, including excess contributions even if withdrawn, and employer contributions that are not made under a SEP arrangement. Not rollovers, recharacterizations, conversions, or SEP, SIMPLE and Roth contributions. |
| Box 2 | Rollover contributions | 60-day rollovers between IRAs, rollovers from qualified plans, 403(b) and governmental 457(b) plans, qualified rollovers to a Roth IRA from an eligible plan other than an IRA, a military death gratuity and an SGLI payment. |
| Box 3 | Roth IRA conversion amount | The amount converted from a traditional IRA to a Roth IRA during the year. Not a Roth-to-Roth rollover. |
| Box 4 | Recharacterized contributions | Amounts recharacterized, plus earnings, from one type of IRA to another. |
| Box 5 | FMV of account | The fair market value of the account on December 31 of the year. |
| Box 6 | Life insurance cost included in box 1 | Endowment contracts only: the part of box 1 allocable to the cost of life insurance. |
| Box 7 | Checkboxes | Type of account: IRA, SEP, SIMPLE, Roth IRA. Check both SEP and Roth IRA for a Roth SEP IRA, and both SIMPLE and Roth IRA for a Roth SIMPLE IRA. |
| Box 8 | SEP contributions | Employer contributions to a SEP IRA, including SARSEP salary deferrals, made during the year. Includes a self-employed person’s own contributions and Roth SEP IRA contributions. |
| Box 9 | SIMPLE contributions | Employer contributions, including salary deferrals, to a SIMPLE IRA during the year. Includes Roth SIMPLE IRA contributions. Not SIMPLE 401(k) plans. |
| Box 10 | Roth IRA contributions | Contributions to a Roth IRA (not a Roth SEP or Roth SIMPLE) made in the year and through April 15 of the next year designated for the year. Also qualified rollovers from a section 529 plan to a Roth IRA designated for the year. Conversions go in box 3 and eligible-plan rollovers in box 2. |
| Box 11 | RMD checkbox | Checked if the participant must take a required minimum distribution for the next year. |
| Boxes 12a-12b | RMD date and amount | Optional boxes for the trustee to report an RMD date and amount to the participant. |
| Boxes 13a-13c | Postponed or late contribution | The amount, the year, and a reason code (a combat zone executive order or public law, FD for a federal disaster, PO for a plan loan offset rollover, SC for a self-certified late rollover). |
| Boxes 14a-14b | Repayments | Repayments of qualified reservist (QR), disaster (DD), birth or adoption (BA), first-time home purchase (HP), emergency personal expense (EP), terminally ill (TI) and domestic abuse victim (DA) distributions. |
| Boxes 15a-15b | FMV of certain specified assets | Fair market value of hard-to-value assets identified by codes such as A (unlisted stock), B (unlisted debt), C (LLC interests) and D (real estate); code H if more than two codes apply. |
Box 10 versus box 3
The most common mix-up is a backdoor Roth. The money you put into a traditional IRA is a box 1 contribution. When you later convert it, the amount converted is a box 3 conversion amount, not box 10. Box 10 is only direct contributions to the Roth and the 529 rollover described in the instructions. Contributions made between January 1 and April 15 can be designated for the prior year, which is why a single statement can list a prior-year contribution that you made this year.
Worked example
Taylor contributes $4,000 directly to a Roth IRA in March designated for last year and converts $6,500 from a traditional IRA in July. The $4,000 is box 10 on last year’s statement. The $6,500 is box 3 on this year’s statement. If the Roth is worth $25,000 on December 31, that is box 5, with box 7 showing the Roth IRA checkbox.
Dates and limits
For the 2026 contributions, the IRS instructions give a regular IRA limit of $7,500, or $8,600 for participants who are 50 or older. The trustee files the form with the IRS by May 31 of the following year. Check the current instructions each year, because the numbers change.
More form decoders
Use the Roth IRA contribution calculator, Roth IRA income limit calculator and backdoor Roth pro-rata calculator. Distributions are decoded on the 1099-R box 7 lookup.
Sources
- Instructions for Forms 1099-R and 5498 (2026): Specific Instructions for Form 5498: boxes 1 through 15b. Read November 2, 2026.
IRS page last reviewed June 23, 2026. These are the 2026 instructions for trustees; box numbers, limits and dates change between years.
Frequently asked questions
What is box 10 on Form 5498?
Roth IRA contributions made in the year and through April 15 of the next year designated for the year, plus qualified 529-to-Roth rollovers designated for the year. It does not include conversions, eligible-plan rollovers, Roth SEP or Roth SIMPLE contributions.
Where is a Roth conversion reported on Form 5498?
In box 3, Roth IRA conversion amount. A rollover from one Roth IRA to another goes in box 2.
What is box 5 on Form 5498?
The fair market value of the account on December 31 of the year.
Does a contribution I made in March count on last year’s Form 5498?
Yes, if it was designated for last year. Boxes 1 and 10 include contributions made through April 15 of the next year that are designated for the year.
Do I enter Form 5498 on my tax return?
The IRS instructions are written for the trustee, who files it with the IRS by May 31 of the following year. The instructions do not tell participants to enter its figures on a return, so use it to check your own contribution records.
Not tax advice
This page summarizes IRS instructions, mostly written for the people who prepare the form, and is not tax, legal or financial advice. The payer, a CPA or an enrolled agent can confirm what a box or code means for your return. Everything runs in your browser; nothing you enter is sent anywhere.