Form 5329: Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts

Used to report additional taxes on early distributions from retirement plans, excess contributions to IRAs and HSAs, and failure to take required minimum distributions.

Download Form 5329 PDF About on IRS.gov Instructions PDF

Who Files This Form?

Taxpayers who took early distributions from retirement plans, made excess contributions, or missed required minimum distributions.

Key Fields

Early distributions subject to additional tax
Excess contributions
Required minimum distribution shortfall
Additional tax amount
Exception codes

Filing Deadlines

Due Date

April 15

With Extension

October 15

Late Filing Penalty

10% additional tax on early distributions; 6% excise tax on excess contributions; 25% (or 10%) excise tax on missed RMDs.

Related Forms

1099-R

Distributions From Pensions, Annuities, Retirement Plans

Form 8606

Nondeductible IRAs

Form 5498

IRA Contribution Information

Form 1040

U.S. Individual Income Tax Return

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