I just recently received at Form 5498 from my broker for my IRA contributions. The form is for 2015 and it shows an amount that I attributed to my 2014 return.
Should this amount be on the 5498 for 2015 or 2014?
I queried the broker and they said the form is for any contributions made in the calendar year only, not a specific tax year.
Because it is an SEP-IRA, I never know quite how much I can contribute until all my taxes are done. So my 2015 contributions were made in late March 2016.