dmertz
Level 15

Get your taxes done using TurboTax

Dividends not paid until 2025 are not to be included in the 2024 year-and FMV.  They add to the value of the IRA when paid, not when declared.  (Note that investments that would be treated as capital investments outside of an IRA are not treated as capital investments inside an IRA.)  The only amounts required to be added to the year-end FMV are outstanding rollovers and recharacterizations.