Meeting the deadlines below ensures that accurate tax forms are timely delivered to the applicable account owners by the IRS mailing deadline:
- April 23, 2026: Final deadline to submit/validate/approve 5498-ESA production (Coverdell ESA contribution data), if applicable.
- May 22, 2026: Final deadline to submit/validate/approve 5498-SA production (HSA FMV and contribution data), if applicable.
- May 22, 2026: Final deadline to add or correct any missing 2025 IRA FMV or contribution data for 5498 production. (Forms 5498 should have already been approved/produced for your organization in January, so you only need to add any prior-year contributions that have not yet been reported.)
REMEMBER: If you already approved 5498-ESA, 5498-SA, or 5498 tax form production for tax year 2025 in January, the Approve Tax Form Production section of the 5498 Tax Report Checklist will appear as shown in the screenshot below.
If this is the case for your organization, then simply confirm that any prior-year contributions deposited in 2026 for tax year 2025 are added to the Superior platform by the deadlines listed above to ensure proper reporting is completed. Any changes made to an owner's tax year 2025 contribution data will trigger a corrected Form 5498 to be mailed to the owner in our next tax form production run, and only the most recent Form 5498 will be reported to the IRS as an original (true-up process).
If the Tax Forms Created bubble for the form type is gray and does not appear green as shown below, then follow the steps provided on the #3 Tax Year 2025: Submit 5498 Data to Superior page to submit/validate/approve the data by the deadlines outlined above.
