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Form 5329: Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts
IRS Form 5329 is used to report additional taxes on IRAs, qualified retirement plans, and other tax‑favored accounts. File it with your 2025 tax return by the return’s due date, including extensions.
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IRS Form 5329 - Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts
IRS Form 5329 is used to report additional taxes on IRAs, qualified retirement plans, and other tax‑favored accounts. File it with your 2025 tax return by the return’s due date, including extensions.
Risk Radar
Scan points- 1Missing the required signature invalidates the filing.
- 2Omitting the required signature on the form.
- 3Failing to withdraw excess contributions by the return’s due date, including extensions.
- 4Not including earnings on withdrawn excess contributions on the appropriate lines.
- 5Leaving out exception number 21 on line 1 for early distribution earnings.
Plain English
Form 5329 tells the IRS about extra taxes you owe on retirement accounts, like early‑withdrawal penalties or excess contributions. You fill in the amounts, sign, and send it with your 2025 tax return.
Submission Date
- Filing date: 2025-12-04 14:35:51
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when you need to report additional taxes on IRAs, other qualified retirement plans, modified endowment contracts, Coverdell ESAs, qualified tuition programs, Archer MSAs, HSAs, or ABLE accounts.
- Do not use it when the distribution is a qualified disaster recovery distribution, which is exempt from the additional tax and not required on Form 5329.
- Check Form 1040-X instead when you need to amend a prior‑year return that includes changes to Form 5329.
Form selector
Use this form or another form?
Filing a 2025 individual income tax return
Form 5329 must be attached to your individual return to report additional taxes.
✓ Confirm you are using the 2025 version of Form 1040.
Amending a prior‑year return that includes additional taxes
Amended returns require Form 5329 for the prior year to be filed with Form 1040‑X.
✓ Verify the prior‑year version of Form 5329 matches the year being amended.
Reporting qualified disaster recovery distributions
Disaster distributions are reported on Form 8915‑F, not on Form 5329.
✓ Ensure the distribution qualifies under the disaster rules before excluding Form 5329.
Deadline or filing window
When you have an additional tax to report, you must file Form 5329 with your 2025 return. The filing deadline is the due date of the return, including any extensions granted. Extensions to the return automatically extend the Form 5329 deadline.
Checklist
What you need before filling it out
Signature
Your handwritten signature · Page 3 of Form 5329
Date
Date of filing · Page 3 of Form 5329
Address (if filing alone)
Home address (number, street, city, state, ZIP) · Page 1 address field
Exception number (line 2)
Applicable exception code (01–23 or 99) · Part I, line 2 of Form 5329
Part I – Additional Tax on Early Distributions
Amount of taxable early distribution · Part I of Form 5329
Before you submit
- 1Enter your name and Social Security number on the top of Form 5329.
- 2Provide your home address on page 1 if filing the form by itself.
- 3Complete Part I, entering any applicable exception number on line 2.
- 4Calculate and enter the additional tax amount on the appropriate line.
- 5Attach Form 5329 to your 2025 Form 1040, 1040‑SR, 1040‑NR, or 1041 before the return due date.
- 6If filing alone, sign and date the form on page 3.
- 7Include any required payment with the form or follow IRS payment options.
- 8Make a copy of the completed Form 5329 for your records.
How to file this form
- 1Gather distribution and contribution details; retain records as proof of preparation.
- 2Complete Form 5329, entering required amounts and exception codes; keep the filled form for review.
- 3Sign and date the form on page 3; verify signature as proof of authorization.
- 4Attach Form 5329 to your 2025 Form 1040 (or related return) before the filing deadline; keep the combined packet as proof of filing.
- 5Mail the packet to the IRS address indicated in the instructions or submit electronically if attached to an e‑filed return; retain the mailing receipt or e‑file confirmation as proof of filing.
Known limitations
- 1You do not have to file Form 5329 if distribution code 1 is correctly shown in box 7 of all your Forms 1099‑R and you report the additional tax on Schedule 2 (Form 1040) line 8 — Instructions p.1
- 2Form 5329 cannot be filed electronically when filed by itself — Instructions p.1
- 3When filing Form 5329 for a prior tax year, you must use that year’s version of the form — Instructions p.1
- 4If you have other changes for a prior year, you must file Form 5329 with Form 1040‑X, Amended U.S. return — Instructions p.1
Field map
Compact field-by-field guide
General Info
2 items
Full legal name and taxpayer identification number (SSN or EIN).
Current mailing address.
Details
2 items
Complete all applicable sections of this form according to the official IRS instructions.
Enter the relevant dollar amount if this form involves tax calculation.
Certification
1 items
Read and acknowledge any certifications required by this form.
Signatures
1 items
Sign and date. Unsigned forms cannot be processed.
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Fillable formOpen in Editor->The form is the 20/25 revision as shown on the cover. The instructions direct users to the IRS.gov/Form5329 page for the latest information.
What changed or needs a fresh check
- Edition date — confirm the form shows revision 20/25 as indicated in the source.
- Fee — Not stated in the official source.
- Mailing address — Not stated in the official source.
- Signature — confirm the signature and date appear on page 3 as required.
Quick Facts
Downloads
After you file
- 1Include your address on page 1 and your signature and date on page 3 of Form 5329 — Instructions p.1
- 2If you file Form 5329 by itself, submit a paper copy; electronic filing is not allowed — Instructions p.1
- 3Use the payment options described in the Instructions for Form 1040 or Form 1040‑NR, or visit IRS.gov/Payments for all options — Instructions p.1
- 4To correct a prior‑year filing, submit Form 5329 together with Form 1040‑X, Amended U.S. return — Instructions p.1
Sources
- SRCInstructions p.1 — filing not required when 1099‑R shows distribution code 1 and tax is reported on Schedule 2 (Form 1040).
- SRCInstructions p.1 — Form 5329 cannot be filed electronically when filed by itself.
- SRCInstructions p.1 — prior‑year filings must use the prior year's version of Form 5329.
- SRCInstructions p.1 — prior‑year changes require filing Form 5329 with Form 1040‑X.
- SRCInstructions p.1 — address on page 1 and signature/date on page 3 are required.
- SRCInstructions p.1 — payment options via Form 1040/1040‑NR instructions or IRS.gov/Payments.
- SRCInstructions p.1 — Roth IRA distribution filing triggers when line 25c > 0, recapture amount, or qualified first‑time homebuyer distribution.
- SRCInstructions p.1 — filing Form 5329 by itself uses the same mailing address as Form 1040.
- SRCInstructions p.1 — correct prior‑year errors by filing Form 5329 with Form 1040‑X.
Common confusion points
Do I need to file Form 5329 for a Roth IRA distribution?
The form is required only if line 25c of Form 8606 is > 0, the distribution includes a recapture amount, or it is a qualified first‑time homebuyer distribution.
→ Verify that either line 25c > 0, a recapture amount exists, or the distribution is a qualified first‑time homebuyer distribution — Instructions p.1
Do I still have to file Form 5329 if my 1099‑R shows distribution code 1?
Code 1 indicates a normal early distribution that can be reported on Schedule 2 (Form 1040) instead.
→ Check box 7 of every Form 1099‑R for code 1 and confirm the tax is reported on Schedule 2 line 8 — Instructions p.1
Can I file Form 5329 electronically?
The form cannot be filed electronically when submitted by itself.
→ Ensure you are mailing a paper copy if filing Form 5329 without attaching it to a 1040 series return — Instructions p.1
Where do I send Form 5329 if I am not filing a 2025 income tax return?
You file it by itself at the same place you would file Form 1040, 1040‑SR, or 1040‑NR.
→ Use the address listed in the Form 5329 instructions for paper filing — Instructions p.1
Do I need to include my address on the form?
The address is required on page 1 for proper processing.
→ Verify your mailing address appears on page 1 of Form 5329 — Instructions p.1
How do I correct an error on a prior‑year Form 5329?
Corrections are made by filing the prior‑year Form 5329 with Form 1040‑X.
→ Prepare Form 1040‑X and attach the corrected Form 5329 for the prior year — Instructions p.1
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 1040‑X – used to amend a prior‑year filing that included Form 5329.
Questions about IRS Form 5329
What is IRS Form 5329 used for?
Form 5329 tells the IRS about extra taxes you owe on retirement accounts, like early‑withdrawal penalties or excess contributions. You fill in the amounts, sign, and send it with your 2025 tax return.
Who must file IRS Form 5329?
Anyone who must report additional taxes on IRAs, other qualified retirement plans, modified endowment contracts, Coverdell ESAs, QTPs, Archer MSAs, HSAs, or ABLE accounts must file IRS Form 5329.
What information does IRS Form 5329 require?
The form collects the amount of additional taxes, such as the 10% early‑distribution tax, and details excess contributions on specific lines like line 1, line 2, and line 39.
When is IRS Form 5329 due?
By the due date, including extensions, of your 2025 tax return.
Where do I file IRS Form 5329?
File Form 5329 together with your 2025 Form 1040, 1040‑SR, 1040‑NR, or 1041.
How do I complete IRS Form 5329?
Complete the applicable lines for early distributions, excess contributions, and employer contributions, entering any required exception numbers. Sign the form in the signature block. Attach Form 5329 to your 2025 tax return and file it by the return’s due date, including extensions.
What happens if IRS Form 5329 is filed incorrectly?
If you fail to report the required tax, you owe the additional tax and may be assessed penalties for the missing amount.
Do I need to file Form 5329 for a Roth IRA distribution?
The form is required only if line 25c of Form 8606 is > 0, the distribution includes a recapture amount, or it is a qualified first‑time homebuyer distribution. Verify that either line 25c > 0, a recapture amount exists, or the distribution is a qualified first‑time homebuyer distribution — Instructions p.1
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