{
  "id": "EXEMPT_IRA_REPORTING",
  "name": "IRA Annual Return Exemption",
  "category": "retirement",
  "jurisdiction": "federal",
  "eligibility_type": "profile",
  "eligibility": {
    "description": "Individual retirement plan holders with no prohibited transactions (Section 4973/4974 taxes) and standard contribution/distribution activity.",
    "requires_entity_type": null,
    "min_age": null,
    "max_age": null
  },
  "parameters": {},
  "entity_specific": false,
  "entity_types": null,
  "conflicts": [],
  "actionability": {
    "retroactive_status": "available",
    "retroactive_note": "Automatic — computed on return",
    "forward_status": "available"
  },
  "description": "Exempts individuals who establish IRAs from filing annual information returns (Form 5500 series) if there is no special IRP tax (excise taxes) and no activity other than contributions and distributions.",
  "irc_reference": "IRC §6058",
  "deadline": "",
  "savings_potential": "low",
  "benefits": "individual",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}