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Treasury Regulations · 26 CFR

§ 1.408-5. Annual reports by trustees or issuers.

In effect eCFR current as of October 15, 2026

Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).

Regulation under 26 U.S.C. § 408

Cite as 26 CFR § 1.408-5

At a glance

Read from the text and its source citation. Not part of the regulation.

Status
In the current eCFR
Issued
August 8, 1980 by T.D. 7714
Issued under
26 U.S.C. § 408
Length
277 words · about 1 min to read
Cross-references
cites 1 Code section and 0 regulations; cited by 1
(a) In general. The trustee of an individual retirement account or the issuer of an individual retirement annuity shall make annual calendar year reports concerning the status of the account or annuity. The report shall contain the information required in paragraph (b) and be furnished or filed in the manner and time specified in paragraph (c).
(b) Information required to be included in the annual reports. The annual calendar year report shall contain the following information for transactions occurring during the calendar year—
(1) The amount of contributions;
(2) The amount of distributions;
(3) In the case of an endowment contract, the amount of the premium paid allocable to the cost of life insurance;
(4) The name and address of the trustee or issuer; and
(5) Such other information as the Commissioner may require.
(c) Manner and time for filing.
(1) The annual report shall be furnished to the individual on whose behalf the account is established or in whose name the annuity is purchased (or the beneficiary of the individual or owner). The report shall be furnished on or before the 30th day of June following the calendar year for which the report is required.
(2) The Commissioner may require the annual report to be filed with the Service at the time the Commissioner specifies.
(d) Penalties. Section 6693 prescribes penalties for failure to file the annual report.
(e) Effective date. This section shall apply to reports for calendar years after 1978.
(f) Reports for years prior to 1979. For years prior to 1979, a trustee or issuer shall make reports in the time and manner as the Commissioner requires.

[T.D. 7714, 45 FR 52795, Aug. 8, 1980]

Other regulations under § 408

Cross-references

Computed from the citations in the text of 26 CFR.

Code sections it cites

Cited by 1 other regulation

Amendment history

From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.

  1. Issued by T.D. 7714 (45 FR 52795)

Where it sits in 26 CFR

  1. Subchapter A Income tax
  2. Part 1 Income taxes

Nearby sections