[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-seo-301634-105":3,"detail-sidebar-cat-1-en-105":80,"doc-detail-301634-en":126},{"code":4,"msg":5,"data":6},0,"ok",{"site_id":7,"language":8,"slug":9,"title":10,"keywords":11,"description":12,"schema_data":13,"social_meta":73,"head_meta":75,"extra_data":77,"updated_unix":79},105,"en","instructions-for-form-5329-additional-taxes-on-qualified-plans","Instructions for Form 5329 - Additional Taxes on Qualified Plans","","Instructions for Form 5329 explain how to report additional taxes tied to retirement accounts and other tax-favored vehicles. The guidance covers the form’s purpose, the specific situations that trigger filing, and key definitions such as qualified retirement plans and the categories of IRAs. It also details when and where to file for 2025, including the requirement to use the prior year’s version for earlier filings and how standalone filing affects e-filing.",{"@graph":14,"@context":72},[15,34,55],{"@type":16,"itemListElement":17},"BreadcrumbList",[18,23,27,31],{"item":19,"name":20,"@type":21,"position":22},"https://docshare.wps.com","Home","ListItem",1,{"item":24,"name":25,"@type":21,"position":26},"https://docshare.wps.com/template/","Template",2,{"item":28,"name":29,"@type":21,"position":30},"https://docshare.wps.com/template/forms/","Forms",3,{"item":32,"name":10,"@type":21,"position":33},"https://docshare.wps.com/template/instructions-for-form-5329-additional-taxes-on-qualified-plans/301634/",4,{"url":32,"name":10,"@type":35,"image":36,"author":41,"headline":10,"publisher":44,"fileFormat":47,"inLanguage":8,"description":12,"dateModified":48,"datePublished":49,"encodingFormat":47,"isAccessibleForFree":50,"interactionStatistic":51},"DigitalDocument",{"url":37,"@type":38,"width":39,"height":40},"https://docshare.wps.com/thumbnails/instructions-for-form-5329-additional-taxes-on-qualified-plans/301634.png","ImageObject",442,249,{"name":42,"@type":43},"Maeve","Person",{"url":19,"name":45,"@type":46},"DocShare","Organization","application/pdf","2026-09-25","2026-09-19",true,{"@type":52,"interactionType":53,"userInteractionCount":26},"InteractionCounter",{"@type":54},"ViewAction",{"@type":56,"mainEntity":57},"FAQPage",[58,64,68],{"name":59,"@type":60,"acceptedAnswer":61},"What is the purpose of Form 5329?","Question",{"text":62,"@type":63},"Use Form 5329 to report additional taxes on IRAs, other qualified retirement plans, modified endowment contracts, Coverdell ESAs, QTPs, Archer MSAs, HSAs, and ABLE accounts.","Answer",{"name":65,"@type":60,"acceptedAnswer":66},"When must you file Form 5329?",{"text":67,"@type":63},"File Form 5329 if you received certain taxable or early-distribution amounts or contributions that exceed limits, or if you did not receive required minimum distributions from a qualified retirement plan.",{"name":69,"@type":60,"acceptedAnswer":70},"When and where do you file Form 5329 for 2025?",{"text":71,"@type":63},"File Form 5329 with your 2025 Form 1040, 1040-SR, 1040-NR, or 1041 by the due date (including extensions). If filing by itself, submit it where you would file Form 1040/1040-NR and include your address and signature; it can’t be filed electronically.","https://schema.org",{"og:url":32,"og:type":74,"og:title":10,"og:site_name":45,"og:description":12},"article",{"robots":76,"canonical":32},"index,follow",{"doc_id":78,"site_id":7},301634,1790304002,{"code":4,"msg":81,"data":82},"success",[83,88,93,98,103,108,112,117,122],{"id":84,"doc_module":22,"doc_module_name":25,"category_name":85,"show_sort_weight":86,"slug":87},11,"Presentations",90,"presentations",{"id":89,"doc_module":22,"doc_module_name":25,"category_name":90,"show_sort_weight":91,"slug":92},12,"Resumes",80,"resumes",{"id":94,"doc_module":22,"doc_module_name":25,"category_name":95,"show_sort_weight":96,"slug":97},14,"Invoices",70,"invoices",{"id":99,"doc_module":22,"doc_module_name":25,"category_name":100,"show_sort_weight":101,"slug":102},15,"Posters",60,"posters",{"id":104,"doc_module":22,"doc_module_name":25,"category_name":105,"show_sort_weight":106,"slug":107},16,"Social Media",50,"social-media",{"id":109,"doc_module":22,"doc_module_name":25,"category_name":29,"show_sort_weight":110,"slug":111},17,40,"forms",{"id":113,"doc_module":22,"doc_module_name":25,"category_name":114,"show_sort_weight":115,"slug":116},18,"Letters",30,"letters",{"id":118,"doc_module":22,"doc_module_name":25,"category_name":119,"show_sort_weight":120,"slug":121},21,"Paper Templates",5,"papers-templates",{"id":123,"doc_module":22,"doc_module_name":25,"category_name":124,"show_sort_weight":4,"slug":125},158,"General","general-158",{"code":4,"msg":81,"data":127},{"doc_id":78,"user_id":128,"nickname":42,"user_avatar":129,"doc_module":22,"category_id":109,"category_name":29,"doc_title":10,"doc_description":12,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":26,"is_deleted":4,"is_public":22,"is_downloadable":22,"audit_status":22,"page_count":135,"language":136,"language_code":8,"site_id":7,"html_lang":8,"table_of_contents":137,"faqs":138,"seo_title":139,"seo_description":12,"update_tm":140,"read_time":33},5909877438554,"https://ap-avatar.wpscdn.com/avatar/5600025385ad2bf12a7?_k=1778553567797529272","2025  \nInstructions for Form 5329  \nAdditional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts  \nSection references are to the Internal Revenue Code unless otherwise noted.  \nGeneral Instructions Future Developments  \nFor the latest information about developments related to Form 5329 and its instructions, such as legislation enacted after they were published, [go to](go to IRS.gov/Form5329)[ ](go to IRS.gov/Form5329)[IRS.gov/Form5329](go to IRS.gov/Form5329) .  \nPurpose of Form  \nUse Form 5329 to report additional taxes on:  \n• IRAs,  \n• Other qualified retirement plans,  \n• Modified endowment contracts,  \n• Coverdell ESAs,  \n• QTPs,  \n• Archer MSAs,  \n• HSAs, or  \n• ABLE accounts.  \nWho Must File  \nYou must file Form 5329 if any of the following apply.  \n• You received a distribution from a Roth IRA and either the amount on line 25c of Form 8606, Nondeductible IRAs, is more than zero, or the distribution includes a recapture amount subject to the 10% additional tax, or it’s a qualified first-time homebuyer distribution (see Distributions from Roth IRAs, later) .  \n• You received a distribution subject to the tax on early distributions from a qualified retirement plan (other than a Roth IRA) . However, if distribution code 1 is correctly shown in box 7 of all your Forms 1099-R and you owe the additional tax on the full amount shown on each Form 1099-R, you don’t have to file Form 5329. Instead, see the instructions for Schedule 2 (Form 1040), line 8, in the Instructions for Form 1040, or the Instructions for Form 1040-NR, for how to report the 10% additional tax directly on that line.  \n• You received a distribution subject to the tax on early distributions from a qualified retirement plan (other than a Roth IRA) and you meet an exception to the tax on early distributions from the list shown later, but box 7 of your Form 1099-R doesn’t indicate an exception or the exception doesn’t apply to the entire distribution.  \n• You received taxable distributions from Coverdell ESAs, QTPs, or ABLE accounts.  \n• The contributions for 2025 to your traditional IRAs, Roth IRAs, Coverdell ESAs, Archer MSAs, HSAs, or ABLE accounts exceed your maximum contribution limit, or you had a tax due from an excess contribution on line 17, 25, 33, 41, or 49 of your 2024 Form 5329.  \n• You didn’t receive the minimum required distribution from your qualified retirement plan. This also includes trusts and estates that didn’t receive this amount. See  Waiver of tax for reasonable cause, later, for information on waiving the taxon excess accumulations in qualified retirement plans.  \n!   \nCAUTION  \nIRA.  \nIn general, you must file Form 5329 to report an exception to the 10% additional tax on an early distribution from a qualified retirement plan, including an  \nIf you rolled over part orall ofa distribution from a qualified retirement plan, the part rolled over isn’t subject to the 10% additional tax on early distributions. See the  \ninstructions for Form 1040, or 1040-NR, lines 4a and 4b or lines 5a and 5b, for how to report the rollover.  \nWhen and Where To File  \nFile Form 5329 with your 2025 Form 1040, 1040-SR,1040-NR, or 1041 by the due date, including extensions, of your tax return.  \nIf you don’t have to file a 2025 income tax return, complete and file Form 5329 by itself at the time and place you would be required to file Form 1040, 1040-SR, or 1040-NR. If you file Form 5329 by itself, then it can’t be filed electronically. Be sure to include your address on page 1 of the form and your signature and the date on page 3 of the form. For payment options see the Instructions for Form 1040 or the Instructions for Form 1040-NR, [or go to](or go to IRS.gov/Payments to see all your payment options)[ ](or go to IRS.gov/Payments to see all your payment options)[IRS.gov/Payments](or go to IRS.gov/Payments to see all your payment options)[ to see all your payment options](or go to IRS.gov/Payments to see all your payment options).  \nPri","cbCairYkKYilRDMx","https://ap.wps.com/l/cbCairYkKYilRDMx","pdf",226385,10,"English","# Purpose of Form\n# Who Must File\n# When and Where To File\n# Definitions\n## Qualified retirement plan\n## Types of IRAs","[{\"question\":\"What is the purpose of Form 5329?\",\"answer\":\"Use Form 5329 to report additional taxes on IRAs, other qualified retirement plans, modified endowment contracts, Coverdell ESAs, QTPs, Archer MSAs, HSAs, and ABLE accounts.\"},{\"question\":\"When must you file Form 5329?\",\"answer\":\"File Form 5329 if you received certain taxable or early-distribution amounts or contributions that exceed limits, or if you did not receive required minimum distributions from a qualified retirement plan.\"},{\"question\":\"When and where do you file Form 5329 for 2025?\",\"answer\":\"File Form 5329 with your 2025 Form 1040, 1040-SR, 1040-NR, or 1041 by the due date (including extensions). If filing by itself, submit it where you would file Form 1040/1040-NR and include your address and signature; it can’t be filed electronically.\"}]","Instructions for Form 5329 - Additional Taxes on Qualified Plans | PDF",1789784223]