IRS · Official form

Form 5329, Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts

Form 5329 reports the extra taxes that apply when retirement and savings accounts are tapped early, overfunded, or underdrawn, and it is also where you claim exceptions and request penalty waivers. Fill in the official IRS PDF below and download it.

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What is 5329?

Tax-favored accounts come with strings attached, and Form 5329 is where the strings are settled. It covers the additional tax on early distributions from IRAs and qualified plans, taxes on excess contributions to traditional and Roth IRAs, Coverdell ESAs, Archer MSAs, HSAs, and ABLE accounts, and the excise tax on missed required minimum distributions.

Just as importantly, the form is how you avoid tax you do not owe: it is where you enter an exception code so an early distribution escapes the additional tax, and where you request a waiver of the RMD excise tax by showing the shortfall was due to reasonable error and has been corrected.

Who files 5329?

Anyone who took money out of an IRA or retirement plan before age 59 and a half without full withholding of the exception on their 1099-R
Savers who contributed more than the limit to an IRA, HSA, or similar account and owe tax on the excess
Account owners who missed all or part of a required minimum distribution
Taxpayers claiming an exception to the early distribution tax that the payer did not code on Form 1099-R

How to fill out 5329

Enter your name and Social Security number, and note the tax year at the top.
For early distributions, complete Part I: enter the distribution, then the amount qualifying for an exception with its code, and compute the additional tax on the rest.
For excess contributions, work through the part matching the account type (traditional IRA, Roth IRA, ESA, MSA, HSA, or ABLE) to figure the tax on amounts left in the account.
For a missed required minimum distribution, complete the final part, and attach a statement if you are asking the IRS to waive the tax for reasonable error.
Download the PDF and attach it to your Form 1040, or sign and file it on its own if you are not required to file a return.

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Page 1 35 fields

Name of individual subject to additional tax. If married filing jointly, see instructions.

Your social security number

Home address (number and street), or P.O. box if mail is not delivered to your home

Apt. no.

City, town or post office, state, and ZIP code. If you have a foreign address, also complete the spaces below. See instructions.

If this is an amended return, check here.

Foreign country name

Foreign province/state/county

Foreign postal code

1. Early distributions includible in income (see instructions). For Roth I R A distributions, see instructions.

The appropriate exception number from the instructions:

2. Early distributions included on line 1 that are not subject to the additional tax (see instructions).

3. Amount subject to additional tax. Subtract line 2 from line 1.

4. Additional tax. Enter 10% (0.10) of line 3. Include this amount on Schedule 2 (Form 1040), line 8. Caution: If any part of the amount on

5. Distributions included in income from a Coverdell E S A, a Q T P, or an A B L E account.

6. Distributions included on line 5 that are not subject to the additional tax (see instructions).

7. Amount subject to additional tax. Subtract line 6 from line 5.

8. Additional tax. Enter 10% (0.10) of line 7. Include this amount on Schedule 2 (Form 1040), line 8.

9. Enter your excess contributions from line 16 of your 2024 Form 5329. See instructions. If zero, go to line 15.

10. If your traditional I R A contributions for 2025 are less than your maximum allowable contribution, see instructions. Otherwise, enter

11. 2025 traditional I R A distributions included in income (see instructions).

12. 2025 distributions of prior year excess contributions to traditional I R A s (see instructions).

13. Add lines 10, 11, and 12.

14. Prior year excess contributions. Subtract line 13 from line 9. If zero or less, enter 0.

15. Excess contributions for 2025 (see instructions).

16. Total excess contributions. Add lines 14 and 15.

17. Additional tax. Enter 6% (0.06) of the smaller of line 16 or the value of your traditional I R A s on December 31, 2025 (including 2025

18. Enter your excess contributions from line 24 of your 2024 Form 5329. See instructions. If zero, go to line 23.

19. If your Roth I R A contributions for 2025 are less than your maximum allowable contribution, see instructions. Otherwise, enter 0.

20. 2025 distributions from your Roth I R A s (see instructions).

21. Add lines 19 and 20.

22. Prior year excess contributions. Subtract line 21 from line 18. If zero or less, enter 0.

23. Excess contributions for 2025 (see instructions).

24. Total excess contributions. Add lines 22 and 23.

25. Additional tax. Enter 6% (0.06) of the smaller of line 24 or the value of your Roth I R A s on December 31, 2025 (including 2025

Page 2 26 fields

26. Enter the excess contributions from line 32 of your 2024 Form 5329. See instructions. If zero, go to line 31.

27. If the contributions to your Coverdell E S A s for 2025 were less than the maximum allowable contribution, see instructions. Otherwise,

28. 2025 distributions from your Coverdell E S A s (see instructions).

29. Add lines 27 and 28.

30. Prior year excess contributions. Subtract line 29 from line 26. If zero or less, enter 0.

31. Excess contributions for 2025 (see instructions).

32. Total excess contributions. Add lines 30 and 31.

33. Additional tax. Enter 6% (0.06) of the smaller of line 32 or the value of your Coverdell E S A s on December 31, 2025 (including 2025

34. Enter the excess contributions from line 40 of your 2024 Form 5329. See instructions. If zero, go to line 39.

35. If the contributions to your Archer M S A s for 2025 are less than the maximum allowable contribution, see instructions. Otherwise,

36. 2025 distributions from your Archer M S A s from Form 8853, line 8.

37. Add lines 35 and 36.

38. Prior year excess contributions. Subtract line 37 from line 34. If zero or less, enter 0.

39. Excess contributions for 2025 (see instructions).

40. Total excess contributions. Add lines 38 and 39.

41. Additional tax. Enter 6% (0.06) of the smaller of line 40 or the value of your Archer M S A s on December 31, 2025 (including 2025

42. Enter the excess contributions from line 48 of your 2024 Form 5329. If zero, go to line 47.

43. If the contributions to your H S A s for 2025 are less than the maximum allowable contribution, see instructions. Otherwise, enter 0.

44. 2025 distributions from your H S A s from Form 8889, line 16.

45. Add lines 43 and 44.

46. Prior year excess contributions. Subtract line 45 from line 42. If zero or less, enter 0.

47. Excess contributions for 2025 (see instructions).

48. Total excess contributions. Add lines 46 and 47.

49. Additional tax. Enter 6% (0.06) of the smaller of line 48 or the value of your H S A s on December 31, 2025 (including 2025

50. Excess contributions for 2025 (see instructions).

51. Additional tax. Enter 6% (0.06) of the smaller of line 50 or the value of your A B L E account on December 31, 2025. Include this

Page 3 14 fields

52a. Minimum required distribution for 2025 from all qualified plans for which you received a distribution of the full amount of the excess

52b. Minimum required distribution for 2025 from all other plans.

53a. Amount distributed to you during 2025 from all qualified plans for which you received a distribution of the full amount of the excess

53b. Amount distributed to you during 2025 from all other plans.

54a. Subtract line 53a from line 52a and multiply the result by 10% (0.10). If zero or less, enter 0.

54b. Subtract line 53b from line 52b and multiply the result by 25% (0.25). If zero or less, enter 0.

55. Add lines 54a and 54b. Include the total on Schedule 2 (Form 1040), line 8, or Form 1041, Schedule G, line 8.

Print/Type preparer’s name

Check if self-employed.

PTIN

Firm’s name

Firm’s EIN

Firm’s address

Phone no.

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Frequently asked questions

Do I need Form 5329 if my 1099-R already shows an exception?

Often no. If the payer coded the distribution correctly and the exception covers the full amount, you may not need the form. You file it when no exception code appears, the code is wrong, or only part of the distribution qualifies.

Can the penalty for a missed RMD be waived?

Yes. If the shortfall was due to reasonable error and you have taken steps to fix it, you can request a waiver right on Form 5329 with an explanation attached. The IRS reviews the request and often grants it when the missed amount has been withdrawn.

How do I fix an excess IRA contribution?

Withdrawing the excess and its earnings by the return due date, including extensions, usually avoids the excise tax for that year. Otherwise the tax applies each year the excess stays in the account, reported on Form 5329, until you remove or absorb it.

Form 5329, Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts

What is 5329?

Who files 5329?

How to fill out 5329

Quick fill 5329 on this page

Frequently asked questions

Related forms

Form 1099-R, Distributions From Pensions, Annuities, Retirement Plans, IRAs, or Insurance Contracts

Form 8606, Nondeductible IRAs

Form 8889, Health Savings Accounts (HSAs)