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Primary sources checked September 20, https://sites.google.com/view/custodian-storage-cos-9b7b4d0c - 2026: IRS Publication 590-A (2025); IRS Publication 590-B (2025); 26 U.S.C. § 408; IRS Form W-4P; IRS Form W-4R; IRS Instructions for Forms 1099-R and 5498.