Staying on top of IRA deadlines doesn’t have to be stressful. Each year, STRATA Trust Company compiles the most important IRS dates, SDIRA requirements, and planning reminders into a simple, downloadable IRA calendar. Use this month-by-month guide to know what’s ahead—and don’t forget to download the full 2026 IRA Calendar tokeep next year’s deadlines at your fingertips.
January
Start the year with key tax documents
January is document month. Watch for these important items from STRATA to help you prepare your 2025 tax return:
Required Minimum Distribution (RMD) Notice: If you’re required to take an RMD for 2026, STRATA will send your calculated amount and deadline.
IRS Form 1099-R: Reflects any IRA distributions taken in 2025—including taxes withheld. This information feeds directly into your tax return. (Note: Some details not included on the form may still require IRS reporting. Learn more about Form 1099-R here.)
Q4 STRATA account statement: Includes your year-end fair market value (FMV). This figure helps determine RMDs and other key tax reporting requirements. Need help accessing statements? Check out our step-by-step guide.
February
Ensure accurate FMVs for alternative investments
Some SDIRA assets are more difficult to value and may require a qualified, independent appraisal to establish an accurate fair market value (FMV). To ensure the IRS receives the correct year-end valuation, your investment sponsor may provide this information directly to STRATA.
If STRATA determines that an updated FMV is required for your investment(s), our team will contact you with instructions on how to fulfill this IRS requirement and the timelines involved.
Make Your 2025 IRA Contribution: You can make a “carryback” contribution for 2025 until your tax filing deadline (typically April 15). View STRATA's IRA Annual Limits Chart for contribution limits, deductibility limits, and phase-out ranges
Be sure to mark your contribution as “2025,” or it will count toward 2026.
April
1st time RMD deadline + tax filing + FMV deadline
April 1: If you turned 73 in 2025, this is the deadline to take your first RMD.
April 15: 2025 tax return due. Work with a qualified tax advisor if you need guidance on extensions or special reporting requirements.
April 30: FMV evaluations are due to STRATA from accountholders if applicable.
Your Q1 STRATA account statement will also be available this month.
May
Form 5498 arrives
By May 31: STRATA will send IRS Form 5498 showing:
All 2025 IRA contributions
Year-end FMV (with separate reporting for hard-to-value assets)
Since Form 5498 is also filed with the IRS, accurate valuations are critical. Learn more about Form 5498 here.
June-August
Mid-year checkpoint for your SDIRA
Summer is a great time to revisit your investment strategy. Consider reviewing:
Whether your alternative assets still align with your goals
Performance or income generated by private investments
Whether you need to rebalance before year-end planning begins
Your Q2 STRATA account statement will be available in July.
September
Review your beneficiary designations
Life changes—your beneficiary designations should keep up. Review them after major events such as:
Marriage or divorce
Birth or adoption
Death of a loved one
Change in family circumstances
Accurate beneficiary information helps ensure your assets transfer smoothly and avoid delays.
October
Correct excess contributions + plan for year-end RMDs
October 15 - This is your window to:
Fix excess IRA contributions for 2025
Recharacterize 2025 IRA contributions (Traditional ↔ Roth)
Prepare for your 2026 RMD - If an RMD is due by December 31, make sure you have adequate cash or plan for in-kind distributions. Illiquid SDIRA assets may require early action to meet the IRS deadline.
Your Q3 STRATA account statement will be available this month.
As year-end approaches, consider whether either of these strategies makes sense:
Roth IRA Conversions - Converting can offer long-term tax benefits—but the converted amount is taxable. Consult a tax professional before initiating.
Qualified charitable distributions (QCDs) - If you’re 70½ or older, you can send IRA funds directly to a charity and exclude the amount from taxable income. QCDs can also help satisfy your RMD for the year. Start early to ensure processing is completed before year-end.
December
Last call for RMDs, conversions & QCDs
December 1 - STRATA’s processing deadline for RMD requests.
December 31 - IRS deadline for:
RMDs
Roth conversions
Qualified charitable distributions
Missing an RMD can lead to a penalty of up to 25%, so plan ahead.
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