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Chapter 15 - SIMPLE IRA Plans
Reporting to SIMPLE IRA Plan Participants
Within 31 days after the end of each calendar year (i.e., by January 31st) the SIMPLE
IRA sponsor must furnish each individual maintaining a SIMPLE IRA with a statement of
the account balance at the close of the calendar year, and the account activity for that year.
[IRC §408(i)(2)]
Reporting to IRS (Form 5498)
The trustee or custodian of the SIMPLE IRA must file Form 5498 to report the amount
of SIMPLE contributions, rollover contributions, and the fair market value of the SIMPLE
IRA. [Notice 98-4, Q&A H-3]
For 2024, IRS Form 5498 reports the amount of SIMPLE IRA contributions made in
2024 in Box 9 (including Roth SIMPLE contributions), rollover contributions made in
2024, and the fair market value of the SIMPLE IRA as of December 31, 2024, and
specifically identifies the IRA as a SIMPLE IRA. (See Chapter 11, Reporting IRA
Contributions)
The employer and the SIMPLE IRA sponsor will not need to file any other report with
respect to the SIMPLE IRA Plan. [IRC §408(l)(2)(A) and ERISA 101(g) and 404(c)(2)]
Financial Organization Penalties for Failure to Report
The SIMPLE IRA sponsor is subject to a $50 penalty for each day that it fails to provide
reports to the IRS, or statements of closing balances and account activity to individuals,
and statements of the required information to employers maintaining the SIMPLE IRA
Plan. [IRC §6693(c)(2)(A) and (B)] The penalty is not $50 per account, but $50 per day
for one or more failures. The penalties will not be imposed if the failure was due to
reasonable cause. [IRC §6693(c)(3); Notice 98-4, Q&A H-1(3) and H-3]
Taxation
Because a SIMPLE IRA Plan is funded through an IRA, the earnings or interest on a
SIMPLE IRA is tax deferred (i.e., no 1099-INT or 1099-DIV should be filed.)
Distributions are taxed under the rules generally applicable to distributions from IRAs (e.g.,
taxed as ordinary income). [IRC §402(k); Notice 98-4, Q&A I-2] Distributions from
SIMPLE IRAs are subject to the IRA federal income tax withholding rules. [IRC
§408(p)(1), §3405(e)(1)(A)(ii) and §7701(a)(37)] Distributions from SIMPLE IRAs are
not considered wages. [IRC §3401(a)(12)(D)] An employee may withdraw amounts held
in his SIMPLE IRA at any time and the employer may not require that any contributions
in the SIMPLE IRA be retained by the employee or otherwise impose any withdrawal
restrictions. [Notice 98-4, Q&A F-2]
IRA Digital Reference Manual © PMC

IRA Digital Reference Manual - January 2025

Table of Contents for the Digital Edition of IRA Digital Reference Manual - January 2025

Contributions
Deductions
Documents
Rollovers & Transfers from IRAs
Rollovers from Employer Plans
Self-Directed IRAs
Excess IRA Contributions
Distributions
Calculating Required Distributions at Age 70½
Death Distributions
Reporting Requirements
Withholding
Taxes & Penalties
SEP IRA Plans
SIMPLE IRA Plans
Miscellaneous
Roth IRAs
Education Savings Accounts
Health Savings Accounts
IRA Digital Reference Manual - January 2025 - 1
IRA Digital Reference Manual - January 2025 - 2
IRA Digital Reference Manual - January 2025 - 3
IRA Digital Reference Manual - January 2025 - 4
IRA Digital Reference Manual - January 2025 - Contributions
IRA Digital Reference Manual - January 2025 - 1.1
IRA Digital Reference Manual - January 2025 - Deductions
IRA Digital Reference Manual - January 2025 - Documents
IRA Digital Reference Manual - January 2025 - Rollovers & Transfers from IRAs
IRA Digital Reference Manual - January 2025 - 4.1
IRA Digital Reference Manual - January 2025 - Rollovers from Employer Plans
IRA Digital Reference Manual - January 2025 - 5.1
IRA Digital Reference Manual - January 2025 - Self-Directed IRAs
IRA Digital Reference Manual - January 2025 - Excess IRA Contributions
IRA Digital Reference Manual - January 2025 - 7.1
IRA Digital Reference Manual - January 2025 - Distributions
IRA Digital Reference Manual - January 2025 - 8.1
IRA Digital Reference Manual - January 2025 - Calculating Required Distributions at Age 70½
IRA Digital Reference Manual - January 2025 - Death Distributions
IRA Digital Reference Manual - January 2025 - 10.1
IRA Digital Reference Manual - January 2025 - 10.2
IRA Digital Reference Manual - January 2025 - 10.3
IRA Digital Reference Manual - January 2025 - Reporting Requirements
IRA Digital Reference Manual - January 2025 - 11.1
IRA Digital Reference Manual - January 2025 - Withholding
IRA Digital Reference Manual - January 2025 - Taxes & Penalties
IRA Digital Reference Manual - January 2025 - 13.1
IRA Digital Reference Manual - January 2025 - SEP IRA Plans
IRA Digital Reference Manual - January 2025 - SIMPLE IRA Plans
IRA Digital Reference Manual - January 2025 - 15.1
IRA Digital Reference Manual - January 2025 - Miscellaneous
IRA Digital Reference Manual - January 2025 - 16.1
IRA Digital Reference Manual - January 2025 - Roth IRAs
IRA Digital Reference Manual - January 2025 - 17.1
IRA Digital Reference Manual - January 2025 - Education Savings Accounts
IRA Digital Reference Manual - January 2025 - 18.1
IRA Digital Reference Manual - January 2025 - Health Savings Accounts
IRA Digital Reference Manual - January 2025 - 19.1
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IRA Digital Reference Manual - January 2025 - 483
IRA Digital Reference Manual - January 2025 - 484
IRA Digital Reference Manual - January 2025 - 485
IRA Digital Reference Manual - January 2025 - 486
IRA Digital Reference Manual - January 2025 - 487
IRA Digital Reference Manual - January 2025 - 488
IRA Digital Reference Manual - January 2025 - 489
IRA Digital Reference Manual - January 2025 - 490
IRA Digital Reference Manual - January 2025 - 490.1
IRA Digital Reference Manual - January 2025 - 491
IRA Digital Reference Manual - January 2025 - 492
IRA Digital Reference Manual - January 2025 - 493
IRA Digital Reference Manual - January 2025 - 494
IRA Digital Reference Manual - January 2025 - 495
IRA Digital Reference Manual - January 2025 - 496
IRA Digital Reference Manual - January 2025 - 497.1
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IRA Digital Reference Manual - January 2025 - 498.1
IRA Digital Reference Manual - January 2025 - 499
IRA Digital Reference Manual - January 2025 - 500
IRA Digital Reference Manual - January 2025 - 501
IRA Digital Reference Manual - January 2025 - 502
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