Form 5498 documents individual retirement account (IRA) contributions, rollovers and distributions. You don’t need to fill it out or send it to the IRS — just keep it for your records.

Accrual and cash basis methods recognize revenue and expenses at different times. Here are the advantages and disadvantages of each method.

OpenAI has updated its Codex AI coding agent with a new VS Code extension, GPT-5 power, and automated GitHub pull request reviews for a unified developer experience.