About Publication 1179, General Rules and Specifications for Substitute Forms 1096, 1098, 1099, 5498, and Certain Other Information Returns

 

This publication is a reproduction of the revenue procedure that sets forth the requirements for:

  • Using official Internal Revenue Service (IRS) forms to file information returns with the IRS,
  • Preparing acceptable substitutes of the official IRS forms to file information returns with the IRS, and
  • Using official or acceptable substitute forms to furnish information to recipients.

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About Form 5498, IRA Contribution Information (Info Copy Only)
Page Last Reviewed or Updated: 02-Aug-2025