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Internal Revenue Service

Fill out Form 5329 online

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

Form 5329 is the IRS form for figuring additional taxes on IRAs, other qualified retirement plans, modified endowment contracts, Coverdell ESAs, QTPs, Archer MSAs, HSAs and ABLE accounts. It covers early distributions, certain taxable distributions from education and ABLE accounts, excess contributions and required minimum distributions that were not received, and it is generally how you report an exception to the 10% additional tax on early distributions. You attach it to Form 1040, 1040-SR, 1040-NR or 1041, or file it by itself if you do not have to file a 2025 income tax return.

Fill out Form 5329Blank form from the IRS

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Edition
Tax year 2025
Pages
3
Fillable fields
75
Checked against the IRS
November 8, 2026

GuruPDF is not affiliated with the Internal Revenue Service. This page explains the form in plain words; it is not legal or tax advice. Always check the official instructions before you file. This is the tax year 2025 version; the IRS keeps forms for earlier years.

Who uses Form 5329

  • People who took a taxable distribution from an IRA or other qualified retirement plan before age 59½
  • People who meet an exception to the early distribution tax that box 7 of their Form 1099-R does not show
  • People who contributed more than allowed to a traditional IRA, Roth IRA, Coverdell ESA, Archer MSA, HSA or ABLE account
  • People with taxable distributions from a Coverdell ESA, QTP or ABLE account
  • People, trusts and estates that did not receive the full required minimum distribution from a plan or IRA

Before you start

  • Every Form 1099-R you received for 2025, including the code in box 7
  • Your 2025 Form 8606 if you took a Roth IRA distribution
  • Your 2024 Form 5329 if it showed excess contributions you are carrying forward
  • Form 8889 (HSAs) or Form 8853 (Archer MSAs) if those accounts are involved
  • The value on December 31, 2025 of each account that has an excess contribution
  • The 2025 required minimum distribution for each plan or IRA; your IRA trustee or custodian may tell you this amount, and for an employer plan the plan administrator should figure it

How to fill out Form 5329

  1. Top of page 1: name, SSN and address

    Enter the name and social security number of the person who owes the additional tax. Fill in the home address only if you are filing Form 5329 by itself and not with your tax return. Check the box at the top if this is an amended 2025 Form 5329.

  2. Part I (lines 1–4): early distributions

    Line 1 is the early distributions you must include in income; for Roth IRA distributions the instructions point you to Form 8606. On line 2 enter the part that is not subject to the tax and the exception number from the instructions (01–23, or 99 if more than one applies). Line 4 is 10% of line 3, or 25% of any part that came from a SIMPLE IRA within 2 years of when you first took part in the plan.

  3. Part II (lines 5–8): education and ABLE account distributions

    Complete this part if you included in income a distribution from a Coverdell ESA, a QTP or an ABLE account. Line 6 is the part that is not subject to the additional tax, as described in the instructions, and line 8 is 10% of line 7.

  4. Parts III and IV (lines 9–25): excess IRA contributions

    Part III is for traditional IRAs and Part IV for Roth IRAs. Start with any excess carried over from your 2024 Form 5329 (line 9 or line 18), reduce it by the amounts on the lines that follow, then add the 2025 excess on line 15 or line 23. Line 17 or line 25 is 6% of the smaller of the total excess or the account value on December 31, 2025, including 2025 contributions made in 2026.

  5. Parts V to VIII (lines 26–51): other accounts

    Parts V, VI and VII follow the same pattern for Coverdell ESAs, Archer MSAs (line 36 uses Form 8853, line 8) and HSAs (line 44 uses Form 8889, line 16). Part VIII, for ABLE accounts, has only lines 50 and 51. Each part ends with a 6% additional tax line.

  6. Part IX (lines 52a–55): required minimum distributions not received

    Lines 52a and 53a are for plans from which you received the full amount of the excess accumulation during the correction window; lines 52b and 53b are for all other plans. Line 54a is 10% of the shortfall on the a lines and line 54b is 25% of the shortfall on the b lines, and line 55 is the total. To ask for a waiver, the instructions say to attach a statement of explanation and enter "RC" and the amount you want waived in parentheses on the dotted line next to line 54a or 54b.

  7. Page 3: signature and paid preparer

    Sign and date page 3 only if you are filing Form 5329 by itself and not with your tax return. If a paid preparer prepared the form, they fill in their name, signature, PTIN and firm details in the Paid Preparer Use Only section.

After you fill it out

Attach Form 5329 to your 2025 Form 1040, 1040-SR, 1040-NR or 1041 and file it by the due date of that return, including extensions. The additional taxes from the form go on Schedule 2 (Form 1040), line 8; trusts and estates include the Part IX total on Form 1041, Schedule G, line 8. If you do not have to file a 2025 income tax return, file Form 5329 by itself at the time and place you would file Form 1040, 1040-SR or 1040-NR; check the mailing address on the IRS where-to-file page and payment options at IRS.gov/Payments.

Signing: The form asks for your signature and date on page 3 only when you file Form 5329 by itself and not with your tax return. The instructions say a Form 5329 filed by itself must include your address on page 1 and your signature and the date on page 3.

Watch out for

  • This is the 2025 edition. The IRS instructions say that for a prior year you must use that year's version of Form 5329.
  • A Form 5329 filed by itself cannot be filed electronically. Include your address on page 1 and your signature and date on page 3.
  • Qualified disaster recovery distributions do not have to be reported on Form 5329. The instructions point to Form 8915-F instead.

Questions about Form 5329

Do I need Form 5329 if I just owe the 10% tax on an early distribution?

Not always. For a qualified retirement plan other than a Roth IRA, if code 1 is correctly shown in box 7 of all your Forms 1099-R and you owe the tax on the full amount of each, the instructions say you do not have to file Form 5329 and can report the 10% tax directly on Schedule 2 (Form 1040), line 8.

How do I claim an exception to the early distribution tax?

Enter the amount that is not subject to the tax on line 2 of Part I, along with the exception number listed in the instructions. If more than one exception applies, enter 99.

My spouse and I file jointly. Do we use one Form 5329?

No. If both of you must file Form 5329, each of you completes a separate form. The combined tax goes on Schedule 2 (Form 1040), line 8.

Can the tax on a missed required minimum distribution be waived?

The IRS can waive part or all of it if the shortfall was due to reasonable error and you are taking reasonable steps to fix it. You attach a statement of explanation, enter "RC" and the amount you want waived in parentheses next to line 54a or 54b, subtract it from the shortfall as the instructions describe, and pay any tax still shown on line 55. The IRS then decides whether to grant the waiver.

How do I amend a Form 5329?

For tax year 2025, check the amended return box at the top of page 1. Do not use the 2025 form to amend another year; use that year's version.

Official information

Page text last reviewed November 7, 2026.

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