• Form 5498-“This information is being furnished to the Internal Revenue Service.”
Internal Revenue Bulletin 2004-41 · 2026-10-03 edition · updated 2026-10-04 · United States
Note. If you do not furnish another statement to the participant because no contributions were made for the year, the statement of the fair market value and any required minimum distribution, of the account must contain this legend and a designation of which information is being furnished to the IRS.
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