if you're referring to the question about the value of your IRAs as of 12/31/25 this is used on Form 8606 Line 6 and you should use your year-end brokerage statements for this not 5498s which are usually not sent out until May
https://www.irs.gov/pub/irs-pdf/i8606.pdf
Line 6
Enter the total value of all your traditional IRAs as of
December 31, 2025, plus any outstanding rollovers. A
statement should be sent to you by January 31, 2026,
showing the value of each IRA on December 31, 2025.
(etc - see link)
