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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 qualified plans, including IRAs and other tax-favored accounts. You must file this form by the due date of your 2025 return.
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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 qualified plans, including IRAs and other tax-favored accounts. You must file this form by the due date of your 2025 return.
Risk Radar
Scan points- 1Ensure you report the correct exception number (e.g., enter '21' for certain early distributions).
- 2Failing to report earnings when withdrawing contributions from a qualified plan.
- 3Not entering exception number '21' on line 2 for early distributions.
- 4Forgetting to include excess employer contributions on line 39 of Form 5329.
- 5Making the withdrawal after the due date without filing an amended return citation.
Plain English
This form tells the IRS about extra taxes that were taken out of specific savings or retirement accounts, such as an IRA. It is used when there are exceptions to standard tax rules for these accounts. You use it to report things like early withdrawals or excess contributions.
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 receive a distribution subject to the tax on early distributions from an IRA or other qualified retirement plan (unless exceptions apply) and Box 7 of your Form 1099-R does not indicate an exception or the exception does not apply to the entire distribution.
- Do not use it when you have no additional taxes to report, but must file if you received taxable distributions from Coverdell ESAs, QTPs, or ABLE accounts, or if contributions for 2025 exceeded limits.
- Check Form 1040, Form 1040-SR, Form 1040-NR, or Form 1041 when filing with your main tax return.
Form selector
Use this form or another form?
Filing by itself
If you do not have a 2025 income tax return to file, complete and submit this form alone.
✓ Ensure it cannot be filed electronically if submitted solo.
Prior Year Filing
Use the specific prior year's form when reporting taxes from an earlier period.
✓ Verify you have the correct historical revision date.
Prior year's version of Form 5329
Amended Return
If filing for a prior year and making other changes, submit Form 5329 along with Form 1040-X.
✓ Do not file the prior year's Form 5329 by itself if other adjustments are being made.
Deadline or filing window
The filing trigger is the event requiring the tax report, but the deadline itself is the due date of your 2025 Form 1040, 1040-SR, 1040-NR, or 1041, including extensions. If you file late but within 6 months after the due date (excluding extensions), you must file an amended return with a specific citation.
Checklist
What you need before filling it out
Purpose
List of accounts (IRAs, QTPs, etc.) · Instructions p.1
Who Must File
Any filer meeting specific distribution or contribution criteria · Instructions p.1
Exception Details
Applicable Exception Number (01–23) · Instructions p.5, Line 2
Filing Deadline
Due date of your 2025 tax return · Instructions p.1
Solo Filing Requirement
Address on Page 1 · Form p.1
Prior Year Filing
Prior year's version of Form 5329 · Instructions p.1
Before you submit
- 1Ensure your name and Social Security number are filled in on Page 1.
- 2Verify that if filing by itself, you have completed the Home address fields (including Apt. no., City, State, ZIP).
- 3Confirm that if filing with a return, all required attachment information is present.
- 4Check the box indicating if you are self-employed on Page 3.
- 5Ensure the Date and your signature are present on Page 3.
- 6If using an address other than home, confirm it is listed correctly below the primary address block.
- 7Verify that any applicable exception number (01–23) has been entered on Line 2.
How to file this form
- 1Complete all required fields on Page 1 of Form 5329, including your name and SSN.
- 2If filing without a tax return, complete the address section on Page 1; if filing with one, ensure this form is attached correctly.
- 3Enter any applicable exception number (01–23) on Line 2 of the form.
- 4Sign and date Page 3 of Form 5329.
- 5Attach Form 5329 to your 2025 tax return (Form 1040, 1040-SR, 1040-NR, or 1041) by the due date.
Known limitations
- 1A SIMPLE IRA (traditional or Roth) has restrictions that do not generally apply to other traditional IRAs or Roth IRAs.
- 2For married couples filing jointly, the contribution limit is generally $7,000 ($8,000 if age 50 or older at the end of 2025).
- 3If you receive a distribution from a qualified retirement plan and roll over part or all of it, only the portion not rolled over is subject to the 10% additional tax on early distributions.
- 4A traditional SEP IRA is generally included when instructions refer to traditional IRAs, but a traditional SIMPLE IRA is excluded unless stated otherwise.
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 current edition is 20/25. For the latest information about developments related to Form 5329 and its instructions, filers should consult IRS.gov/Form5329.
What changed or needs a fresh check
- Edition date — confirm the revision reads 20/25.
- IRS Website — confirm current instructions and developments at IRS.gov/Form5329.
- Address on Page 1 — ensure your home or P.O. box address is complete, especially if filing by itself.
- Signature and Date — verify these are present on page 3 of the form.
Quick Facts
Downloads
After you file
- 1Keep a copy of the completed Form 5329.
- 2If filing for a prior year, use that specific prior year's version of Form 5329.
- 3If you file Form 5329 by itself (not with a return), ensure it is not filed electronically.
- 4Include your address on page 1 and your signature and the date on page 3 of Form 5329.
Sources
- SRCInstructions p.1 — Purpose of Form 5329 is to report additional taxes on IRAs, other qualified retirement plans, Modified endowment contracts, Coverdell ESAs, QTPs, Archer MSAs, HSAs, or ABLE accounts.
- SRCInstructions p.1 — You must file if you received a distribution from a Roth IRA and line 25c of Form 8606 is > $0, OR the distribution includes a recapture amount subject to the 10% additional tax, OR it is a qualified first-time homebuyer distribution.
- SRCInstructions p.1 — 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 may report the tax directly on Schedule 2 (Form 1040), line 8.
- SRCInstructions p.1 — 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 IRA.
- SRCInstructions p.6 — For married filing jointly, the contribution limit is generally $7,000 ($8,000 if age 50 or older at end of 2025).
- SRCForm p.1 — Form 5329 (2025) was created on 6/12/25.
Common confusion points
Do I have to file if my Roth IRA distribution has zero on line 25c of Form 8606?
You must file if the amount on line 25c is more than zero, OR if the distribution includes a recapture amount subject to the 10% additional tax, OR it's a qualified first-time homebuyer distribution.
→ Check the specific details regarding line 25c and the type of distribution.
When can I avoid filing Form 5329 for a qualified retirement plan distribution?
If you receive a distribution subject to early distribution tax from a non-Roth IRA, but if distribution code 1 is shown on all your Forms 1099-R AND you owe the additional tax on the full amount of each Form 1099-R.
→ Verify that Code 1 is present and you owe the tax on the entire amount.
What happens if I file Form 5329 by itself?
It cannot be filed electronically, so it must be submitted via paper mail or in person.
→ Confirm your filing method matches the submission type (paper vs. electronic).
How do contributions affect the contribution limit for married couples?
If combined taxable compensation is less than $14,000 ($15,000 if one spouse is 50+, $16,000 if both are 50+), special rules apply.
→ Compare your total taxable compensation against these tiered thresholds.
Should I include all distributions on lines 53a and 53b?
Generally, yes, but do not include any distribution received after the deadline for taking the minimum required distribution or during the correction window.
→ Check the date of every distribution relative to the MRD deadline/correction window.
If I have an early distribution from a qualified plan, must I file Form 5329 even if I waive the tax?
Generally, yes; you must file to report an exception to the 10% additional tax on an early distribution.
→ Unless there is a specific rule stating otherwise (like the exception for certain Roth distributions).
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 1040-X, Amended U.S. Individual Income Tax Return — Use this to file Form 5329 for a prior year when other changes are also being reported.
Questions about IRS Form 5329
What is IRS Form 5329 used for?
This form tells the IRS about extra taxes that were taken out of specific savings or retirement accounts, such as an IRA. It is used when there are exceptions to standard tax rules for these accounts. You use it to report things like early withdrawals or excess contributions.
Who must file IRS Form 5329?
You must file Form 5329 if you need to report an exception to the 10% additional tax on an early distribution from a qualified retirement plan, including an IRA.
What information does IRS Form 5329 require?
The form collects details about various accounts and situations. Specific information is reported in Part IX regarding excess accumulation taxes, and lines are used to detail distributions or contributions.
When is IRS Form 5329 due?
You must file Form 5329 with your 2025 tax return by the due date, including extensions, of that return.
Where do I file IRS Form 5329?
The form is filed with your 2025 Form 1040, 1040-SR, 1040-NR, or 1041. The source does not specify a single service center address for filing.
How do I complete IRS Form 5329?
First, complete all necessary details regarding the taxes and accounts. If reporting an early distribution, include earnings on line 1 (if under age 59 1/2) or line 2. Finally, sign the form and provide the date before sending it to the IRS.
What happens if IRS Form 5329 is filed incorrectly?
If you do not file correctly, the IRS will record the reported amounts, which affects your tax liability based on the exceptions you report.
Do I have to file if my Roth IRA distribution has zero on line 25c of Form 8606?
You must file if the amount on line 25c is more than zero, OR if the distribution includes a recapture amount subject to the 10% additional tax, OR it's a qualified first-time homebuyer distribution. Check the specific details regarding line 25c and the type of distribution.
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