If a taxpayer is 70 1/2 (or older), is every IRA trustee (of the taxpayer) obligated to issue a Form 5498 to the taxpayer on or before January 31?

[Michael4656]

One of my IRA trustees did not, and maintains that it does not have to, issue a Form 5498 to me.  Thus although I believe I can calculate the RMD I must take on or before December 31, 2019, I am frustrated about the trustee's position.  How is the IRS to know if I have complied with the RMD rules, if it does not receive a 5498 from ALL the trustee(s)?

[George4Tacks · Accepted solution]

5498 is due May 31. 

I really don't worry too much about what IRS knows, as long as the client and I know what should be done.