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A: Form 5498 reports regular and rollover contributions during the applicable tax year made to your Tax Year 2021 Form 5498 Instructions for Participant. A: Yes, it can be corrected for the tax year in question. However, a corrected IRS Form 5498 is not automatically sent out. In addition, no corrections can be Specific Instructions for Form 1099-R. File Form 1099-R, Distributions From Pensions, Annuities,. Retirement or Profit-Sharing Plans, IRAs, Insurance. Form 5498: Individual Retirement Arrangement Information. These are IRS instructions that we are required to provide to you. 2021 Form 5498 Instructions. Data on these forms that belongs in a return usually appears on other documents for that purpose, such as a Form 1099-R or a Form W-2. You should ensure that