Form 5498 — IRA Contribution Information

This skill helps an individual interpret and reconcile a Form 5498 received from an IRA custodian. Form 5498 is informational — the recipient does not file it with their tax return. The custodian files it with the IRS and sends a copy to the account holder by May 31 of the year following the contribution year.

The skill produces:

1. A box-by-box explanation of what each populated value on the 5498 means
2. A reconciliation against the user's Form 1040 / Schedule 1 / Form 8606 to confirm contributions and rollovers are reported consistently
3. Flags for any inconsistencies the user should resolve before the IRS does (CP2000 risk)

The math is mostly cross-checking, not new computation. The judgment is in which boxes correspond to which return lines and what to do when the 5498 says something different from what the user reported.