Updated September 29, 2026. Quick answer: On Form 5498, Box 8 holds employer contributions to a SEP IRA, Box 9 holds employer contributions and salary deferrals to a SIMPLE IRA, and Box 10 holds contributions to a Roth IRA that is not a Roth SEP or Roth SIMPLE.
Box 8, SEP contributions
The IRS instruction to the trustee reads: “Enter employer contributions made to a SEP IRA (including salary deferrals under a SARSEP) during 2026, including contributions made in 2026 for 2025, but not including contributions made in 2027 for 2026.” 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. The instructions also say to “Include in box 8 SEP contributions made by a self-employed person to their own account.” and “Also include in box 8 contributions to a Roth SEP IRA.”
Box 9, SIMPLE contributions
The instruction is “Enter employer contributions, including salary deferrals, made to a SIMPLE IRA during 2026, including contributions made in 2026 for 2025, but not including contributions made in 2027 for 2026.” Two limits: “Do not include contributions to a SIMPLE 401(k) plan.” and “Also include in box 9 contributions to a Roth SIMPLE IRA.”
Box 10, Roth IRA contributions
The instruction reads: “Enter any contributions made to a Roth IRA (not including a Roth SEP IRA or Roth SIMPLE IRA) in 2026 and through April 15, 2027, designated for 2026.” Roth conversions are elsewhere: “However, report Roth IRA conversion amounts in box 3.”
A 529 rollover to a Roth IRA
Box 10 also carries one education-account case. The instruction is “Also enter qualified rollover contributions made from a section 529 qualified tuition program (QTP) to a Roth IRA that are designated for 2026.” The instructions describe the rollover as needing to be “paid through a direct trustee-to-trustee transfer” and to come “from a section 529 account that has been open for more than 15 years”. CMG’s 529-to-Roth 15-year rule post covers the rule itself.
Common mistakes
- Looking for employer SEP or SIMPLE money in Box 1. The instructions send it to Boxes 8 and 9.
- Expecting Roth SEP or Roth SIMPLE contributions in Box 10. They are reported in Box 8 and Box 9.
- Missing a 529 rollover to a Roth IRA. It appears in Box 10 for the year designated.
Related: Form 5498 Box 1: IRA Contributions Explained, Form 5498 Box 7: IRA, SEP, SIMPLE and Roth Checkboxes, Form 5498 Boxes 2, 3 and 4: Rollovers and Conversions, the 529-to-Roth 15-year rule, and the IRA contribution limit.
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) and the Form 5498 participant copy (2026) on September 30, 2026. The IRS did not yet list a 2027 edition.
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
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How our partner relationships workSource: 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.