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Content explains draft handling, where to find early releases and latest versions on IRS.gov, and how to submit comments using an “NTF” routing format. Form sections specify computation steps for additional taxes on early distributions and certain education/ABLE account distributions, with line-by-line guidance and cautionary percentages.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":36,"@type":70,"position":76},"https://docshare.wps.com/template/forms/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/form-5329-draft-notice-do-not-file/301637/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/form-5329-draft-notice-do-not-file/301637.png","ImageObject",442,249,{"name":88,"@type":89},"Liam","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-24","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":76},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"Is this IRS Form 5329 draft allowed to be filed?","Question",{"text":108,"@type":109},"No. The document states it is a draft and must not be filed.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"Where can users find early release drafts and the latest released forms?",{"text":113,"@type":109},"Early release drafts are provided at IRS.gov/DraftForms, and the latest versions are posted at IRS.gov/LatestForms and IRS.gov/Forms.",{"name":115,"@type":106,"acceptedAnswer":116},"How is the additional tax on early distributions calculated in Part I?",{"text":117,"@type":109},"Part I instructs that line 3 is the amount subject to additional tax (line 1 minus line 2) and line 4 is 10% of line 3, with a caution that SIMPLE IRA distributions may require 25% instead.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},301637,1790142072,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":76,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":79,"language":135,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":136,"faqs":137,"seo_title":138,"seo_description":61,"update_tm":139,"read_time":73},8796095461564,"https://ap-avatar.wpscdn.com/davatar_155a257f0dc6eb9ab79c44ca47cae57d","Note: The draft you are looking for begins on the next page.  \nCaution: DRAFT—NOT FOR FILING  \nThis is an early release draft of an IRS tax form, instructions, or publication, which the IRS is providing for your information. Do not file draft forms. We incorporate all significant changes to forms posted with this coversheet. However, unexpected issues occasionally arise, or legislation is passed—in this case, we will post a new draft of the form to alert users that changes were made to the previously posted draft. Thus, there are never any changes to the last posted draft of a form and the final revision of the form. Forms and instructions are subject to OMB approval before they can be officially released, so we post drafts of them until they are approved. Drafts of instructions and pubs usually have some additional changes before their final release. Early release drafts are at [IRS.gov/DraftForms](IRS.gov/DraftForms and)[ and](IRS.gov/DraftForms and) remain there after the final release is posted at [IRS.gov/LatestForms](IRS.gov/LatestForms. Also see)[. Also see](IRS.gov/LatestForms. Also see) [IRS.gov/Forms](IRS.gov/Forms).  \nMost forms and publications have a page on [IRS.gov:](IRS.gov:) [IRS.gov/Form1040](IRS.gov/Form1040 for)[ for](IRS.gov/Form1040 for)[ ](IRS.gov/Form1040 for)Form 1040; [IRS.gov/Pub501](IRS.gov/Pub501) for Pub. 501; [IRS.gov/W4](IRS.gov/W4 for Form W-4)[ for Form W-4](IRS.gov/W4 for Form W-4); and [IRS.gov/ScheduleA](IRS.gov/ScheduleA for Schedule A)[ for Schedule A](IRS.gov/ScheduleA for Schedule A) (Form 1040), for example, and similarly for other forms, pubs, and schedules for Form 1040. When typing in a link, type it into the address bar of your browser, not a Search box on [IRS.gov](IRS.gov).  \nIf you wish, you can submit comments to the IRS about draft or final forms, instructions, or pubs at [IRS.gov/FormsComments](IRS.gov/FormsComments. Include)[. Include](IRS.gov/FormsComments. Include) “NTF” followed by the form or pub number (for example, “NTF1040”,“NTFW4”, “NTF501”, etc. ) in the body of the message to route your message properly. We cannot respond to all comments due to the high volume we receive and may not be able to consider many suggestions until the subsequent revision of the product, but we will review each “NTF”message. If you have comments on reducing paperwork and respondent (filer) burden, with respect to draft or final forms, please respond to the relevant information collection through the Federal Register process; for more info, click here.  \nDRAFT — DO NOT FILE  \nTREASURY/IRS AND OMB USE ONLY DRAFT  \nDepartment of the Treasury Internal Revenue Service  \nAdditional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts  \nAttach to Form 1040, 1040-SR, 1040-NR, or 1041.  \n[Go to](Go to www.irs.gov/Form5329 for)[ www.irs.gov/Form5329](Go to www.irs.gov/Form5329 for)[ for](Go to www.irs.gov/Form5329 for) instructions and the latest information.  \nOMB No. 1545-0074  \n2026  \nASacqumnceentNo. 29  \nName of individual subject to additional tax. If married filing jointly, see instructions. Your social security number  \nFill in Your Address Only if You Are Filing This Form by Itself and Not With Your Tax Return  \nHome address (number and street), or P.O. box if mail is not delivered to your home [Apt. no.](Apt. no. If)[ If](Apt. no. If) this is an amended  \nreturn, check here  \nCity, town, or post office. If you have a foreign address, also complete spaces below. State ZIP code  \nForeign country name Foreign province/state/county Foreign postal code  \nForm 5329  \nIf you only owe the additional 10% tax on the full amount of the early distributions, you may be able to report this tax directly on  \nSchedule 2 (Form 1040), line 5, without filing Form 5329. See instructions.  \n Part I  Additional Tax on Early Distributions. Complete this part if you took a taxable distribution (other than a qualified ~~ ~~ disaster recovery distribution) before you reached age 59½ from a qual","cbCaitsFPUsNXCUm","https://ap.wps.com/l/cbCaitsFPUsNXCUm","pdf",316174,"English","# Draft handling and navigation\n## Where to find draft and latest versions\n## Submitting comments with NTF\n# Form 5329 overview\n## Attachment and applicability\n## Part I: Early distributions additional tax\n## Part II: Education accounts and ABLE accounts additional tax","[{\"question\":\"Is this IRS Form 5329 draft allowed to be filed?\",\"answer\":\"No. The document states it is a draft and must not be filed.\"},{\"question\":\"Where can users find early release drafts and the latest released forms?\",\"answer\":\"Early release drafts are provided at IRS.gov/DraftForms, and the latest versions are posted at IRS.gov/LatestForms and IRS.gov/Forms.\"},{\"question\":\"How is the additional tax on early distributions calculated in Part I?\",\"answer\":\"Part I instructs that line 3 is the amount subject to additional tax (line 1 minus line 2) and line 4 is 10% of line 3, with a caution that SIMPLE IRA distributions may require 25% instead.\"}]","Form 5329 - Draft Notice - Do Not File | PDF",1789784240]