Your IRA as the Bank: A Plain-English Guide to SDIRA Private Lending

Your IRA as the Bank: A Plain-English Guide to SDIRA Private Lending

SDIRA Insider Editorial Staff
Published on: 16/08/2026

Your self-directed IRA can act as a private lender — issuing mortgage notes, earning interest tax-deferred, and bypassing Wall Street entirely. Here's how the structure works, what loan types are permitted, why private lending generally avoids UBIT, and what due diligence falls on you before you fund a single note.

Private Lending