Updated September 29, 2026. Quick answer: Box 13a of Form 5498 reports a contribution made this year for an earlier year (postponed) or a rollover completed after the normal deadline (late). Box 13b is the year and Box 13c is the reason code, such as FD, PO or SC.
Box 13a, the amount
The IRS instruction to the trustee reads: “Report the amount of any postponed contribution made in 2026 for a prior year.” The instructions read here are the 2026 edition of the IRS Instructions for Forms 1099-R and 5498, which cover Form 5498 for 2026 and are written for the IRA trustee or issuer that files it. Each prior year needs its own form: “If contributions were made for more than 1 prior year, each prior year’s postponed contribution must be reported on a separate form.” The box is also where a late rollover goes: “Report the amount of a late rollover contribution made during 2026”. If a participant has both, “If the participant also has a postponed contribution, use a separate Form 5498 to report a late rollover.”
Box 13b, the year
The instruction is “Enter the year for which the postponed contribution in box 13a was made.” For a late rollover the box stays empty: “Leave this box blank for late rollover contributions and rollovers of qualified plan loan offset amounts.”
Box 13c, the reason code
The IRS says the trustee should “Enter the reason the participant made the postponed contribution.” The reasons are in the table below.
| Box 13c reason | What the IRS instructions say |
|---|---|
| Service in a combat zone | “For participants’ service in a combat zone, hazardous duty area, or direct support area”, the trustee enters the appropriate executive order or public law |
| FD | Affected taxpayers: “as described in an IRS News Release relating to a federally designated disaster area” |
| PO | “For participants who are making a rollover of a qualified plan loan offset amount” |
| SC | “For participants who have certified that the rollover contribution is late because of one or more of the circumstances listed in section 3.02(2) of Rev. Proc. 2020-46” |
Where this connects
A late rollover is not reported in Box 2; see the Boxes 2, 3 and 4 page. Repayments of certain special distributions have their own boxes, on the Box 14 page.
Common mistakes
- Reading Box 13a as a contribution for the current year. It is for a prior year, or a late rollover.
- Expecting a year in Box 13b for a late rollover. The instructions say leave it blank.
- Combining a postponed contribution and a late rollover on one form. The instructions call for a separate Form 5498.
Related: Form 5498 Boxes 2, 3 and 4: Rollovers and Conversions, Form 5498 Box 14a and 14b: Repayment Codes QR to HP, and whether you owe tax because of a Form 5498.
Every box in one place: the Form 5498 boxes table. A withdrawal from an IRA is reported on Form 1099-R instead; see the Form 1099-R Box 7 codes.
Figures verified against the IRS Instructions for Forms 1099-R and 5498 (2026 edition, posted as a draft proof dated June 18, 2026), the IRS Form 5498 participant copy and the IRS About Form 5498 page on September 30, 2026. No 2027 figures were announced on the pages read.
Sources
- IRS, Instructions for Forms 1099-R and 5498 (2026): https://www.irs.gov/pub/irs-pdf/i1099r.pdf
- IRS, Form 5498, IRA Contribution Information (2026), participant copy: https://www.irs.gov/pub/irs-pdf/f5498.pdf
- IRS, About Form 5498: https://www.irs.gov/forms-pubs/about-form-5498
Source: the IRS instructions for the filer of Form 5498, read at irs.gov on September 29, 2026. General information, not tax advice. Your own facts decide the outcome, and a preparer, the account provider or the IRS is the right place to confirm anything consequential.