Forms 5498 indicate the year for which a Roth IRA contribution is made, not the year in which the contribution is made.
That is not my understanding. per Schwab: "Schwab will report it in the year it is received per IRS Rules. You are then able to designate the year you want it applied to when filing taxes. This is because IRS process states that contribution has to be reported in the year in which they occur per the instructions to the 5498."
