{"data":{"id":"us/26-cfr-1.408a-7","jurisdiction":"us","citation":"26 CFR 1.408A-7","heading":"A-7 Reporting.","body":"This section sets forth the following questions and answers that relate to the reporting requirements applicable to Roth IRAs:\nQ-1. What reporting requirements apply to Roth IRAs?\nA-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.\nQ-2. Can a trustee rely on reasonable representations of a Roth IRA contributor or distributee for purposes of fulfilling reporting obligations?\nA-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.","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER A—INCOME TAX","PART 1—INCOME TAXES"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"47aecc8b3279a64ced8d28950e08c7a238945a419690385f7b27710cb1727399","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-1.408a-6","next":"us/26-cfr-1.408a-8"},"notice":"GroundRules: Original legal text. Not legal advice."}