Stay Compliant

with Your Annual

Fair Market Valuation

To keep your self directed IRA in good standing, required fair market valuations must be submitted by February 27, 2026 for the 2025 year end.

Start Your Fair Market Valuation

Managing Fair Market Valuations

What is a Fair Market Valuation

A fair market valuation is an annual estimate of what certain assets held inside your self directed IRA are worth as of December 31. The IRS requires this information so retirement accounts remain compliant and accurately reported.

We are sharing general information here, not tax or legal advice. Please consult your tax professional for guidance specific to your situation.

Who it applies to (at a glance):

Fair Market Valuations are required for certain non publicly traded assets, including but not limited to:

  • Real Estate
  • Private Placements
  • Promissory Notes
  • Closely Held Businesses
  • Other Alternative Assets as outlined on the FMV form

Publicly traded assets with readily available market pricing typically do not require separate valuation documentation.

Timing:

Fair market valuations are required annually and must reflect the value of assets as of December 31 each year. For the 2025 year end, documentation must be received by February 27, 2026.

Download Your FMV Form

How to Submit Your Fair Market Valuation
(Step-by-Step)

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Review Your Assets

  • Not all assets require a fair market valuation. Review the form carefully to confirm which assets in your account require documentation.
  • If you are unsure whether an asset requires valuation, consult your tax professional.
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Obtain Appropriate Valuations

  • Depending on the asset type, this may include a professional appraisal, broker statement, financial statement, or other supporting documentation as outlined on the form.
  • MidAtlantic IRA does not determine asset values.
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Download & Complete the Fair Market Valuation Form

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Confirm Accuracy & Deadlines

  • The valuation must reflect the asset value as of December 31, 2025.
  • To remain compliant, submit all required documentation by February 27, 2026.
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Submit Your Form

  • Email a high-resolution PDF to FMV@MidAtlanticIRA.com
    OR

  • Fax to 301-695-6244

  • Typical processing time: 7–10 business days once we receive all required items.

Additional Notes

Providing accurate and timely fair market valuations is the responsibility of the account holder.

Failure to submit required valuations may result in inaccurate reporting to the IRS and could place your retirement account at risk of disqualification, potentially triggering a distribution of assets.

If you have questions about valuation requirements, documentation, or submission, please contact our team before the deadline.

If you have any questions and would like to speak to a representative, please email our team at FMV@MidAtlanticIRA.com, or call us at 240-575-3880 x645

Helpful Articles

Do I Need a Professional Valuation Every Year?

A common question investors ask is whether they need to pay for a professional valuation or appraisal every single year. In most cases, the answer is no.  The IRS does not require a formal appraisal annually for every asset. Instead, it requires a reasonable, good...

How Fair Market Value Impacts RMDs and Inherited IRAs

Fair Market Value plays a direct role in how Required Minimum Distributions and inherited retirement accounts are administered. While FMV itself does not create taxes, it provides the foundation for important calculations that affect compliance.  Understanding this...

FMV Team Address

MidAtlantic IRA, LLC
FMV Department
118 West Church Street
Frederick, MD 21701

FMV Team Phone

240-575-3880 x645

FMV Team Email

FMV@MidAtlanticIRA.com