Brief Case

Treas. Reg. § 1.408A-7

Reporting.
eCFR amendment effective 2016-05-18 · current · last amended by T.D. 8816, 64 FR 5610, Feb. 4, 1999
This section sets forth the following questions and answers that relate to the reporting requirements applicable to Roth IRAs:
Q-1. What reporting requirements apply to Roth IRAs?
A-1. Generally, the reporting requirements applicable to IRAs other than Roth IRAs also apply to Roth IRAs, except that, pursuant to section 408A(d)(3)(D), the trustee of a Roth IRA must include on Forms 1099-R and 5498 additional information as described in the instructions thereto. Any conversion of amounts from an IRA other than a Roth IRA to a Roth IRA is treated as a distribution for which a Form 1099-R must be filed by the trustee maintaining the non-Roth IRA. In addition, the owner of such IRAs must report the conversion by completing Form 8606. In the case of a recharacterization described in § 1.408A-5 A-1, IRA owners must report such transactions in the manner prescribed in the instructions to the applicable Federal tax forms.
Q-2. Can a trustee rely on reasonable representations of a Roth IRA contributor or distributee for purposes of fulfilling reporting obligations?
A-2. A trustee maintaining a Roth IRA is permitted to rely on reasonable representations of a Roth IRA contributor or distributee for purposes of fulfilling reporting obligations.
Source credit, amendments & notes

[T.D. 8816, 64 FR 5610, Feb. 4, 1999]

Treas. Reg. § 1.408A-7 — Reporting. · eCFR amendment effective 2016-05-18 · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr26-1.408A-7 · printed Oct 16, 2026
Implements
I.R.C. § 408A Roth IRAs
Cited by (code & regs)
Glossary
IRA
Individual retirement account or annuity.
Guidance addressing this section
IRS / Treasury
Revenue Procedures
  • Rev. Proc. 2006-13 Jan 17, 2006 — Reporting requirements; fair market value of conversion; Roth IRAs. This procedure provides safe harbor methods for determining the fair market value of an ann…
Also cited in 1 other documents
IRS / Treasury
Treasury Decisions
  • T.D. 9220 Sep 26, 2005 — Temporary and proposed regulations under section 408A of the Code provide guidance concerning the tax consequences of converting a non-Roth IRA annuity to a Ro…

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Each row is a version of the text as published by the official source. Code dates are the edition/release point that first reflected the change; regulation dates are eCFR effective dates. The library checks the official sources automatically, so new versions appear here on their own; “run” opens the sync that recorded a version.

EffectiveThroughSourceAmended by
Apr 1, 1999currenteCFR amendment effective 2016-05-18 run 2T.D. 8816, 64 FR 5610, Feb. 4, 1999View
Provision-level history (blame)