26 CFR § 1.408-5 - Annual reports by trustees or issuers.
(a) In general. The trustee of an individual retirement account or the issuer of an individual retirement annuity shall make annual calendar year reports concerning the status of the account or annuity. The report shall contain the information required in paragraph (b) and be furnished or filed in the manner and time specified in paragraph (c).
(1) The amount of contributions;
(5) Such other information as the Commissioner may require.
(c) Manner and time for filing.
(1) The annual report shall be furnished to the individual on whose behalf the account is established or in whose name the annuity is purchased (or the beneficiary of the individual or owner). The report shall be furnished on or before the 30th day of June following the calendar year for which the report is required.
(2) The Commissioner may require the annual report to be filed with the Service at the time the Commissioner specifies.
(d) Penalties. Section 6693 prescribes penalties for failure to file the annual report.
(e) Effective date. This section shall apply to reports for calendar years after 1978.