To clarify:
- You made a contribution after 12/31/2018 but before April 15, 2019 and told the bank it was for 2018.
- You forgot to deduct it on your 2018 tax return.
- You did deduct it on your 2019 tax return.
- The bank reported to you in a statement that it was a 2018 contribution, but it is not included on your 2018 form 5498-SA.
- The bank reported it as a 2019 contribution on your 2019 form 5498-SA.
Did I get that right?
"And, of course, it looks like every year they've been reporting the prior year contributions as current year which is how I filed them."
This makes no sense, I don't understand what you are talking about. You have the option of making contributions before April 15 of the new year and applying them to the prior year. If you do this, you must notify the bank in advance, usually with a special form, or a specific selection online if you make an online deposit. If you forget to designate the deposit as a prior year deposit, the bank will treat it as a current year deposit. You must report it on your tax return according to what you told the bank (or forgot to tell the bank) when you made the actual deposit.
Then, the bank will issue a form 5498-SA in May, after the April 15 window is closed, and they should report your contributions based on whatever you told them when the contribution was made. You won't have the 5498-SA when you file the return because it's sent late, but you should have your own records and they should match the 5498-SA when you get it.
So what is actually going on?
