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Form 5329

Form 5329

IRS Form 5329 for tax year 2025 to calculate and report additional taxes on early distributions, excess contributions, and missed required minimum distributions for retirement and other tax-favored accounts.

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Frequently asked questions

IRS Form 5329 (2025) is used to compute additional taxes related to retirement and other tax-favored accounts. It includes penalties/taxes for early distributions (generally 10%, with exceptions and special SIMPLE IRA rules), taxable distributions from education and ABLE accounts (10%), excess contributions to Traditional and Roth IRAs, Coverdell ESAs, Archer MSAs, HSAs, and ABLE accounts (generally 6%), and missed required minimum distributions (additional tax based on shortfall). The filer enters name, Social Security number, and address if filing standalone, then reports calculated totals to Schedule 2 (Form 1040) line 8 or Form 1041 Schedule G line 8. Signature is required only when filing the form by itself.
U.S. taxpayers (and fiduciaries filing Form 1041) who owe additional taxes for early distributions, excess contributions, or missed required minimum distributions from qualified plans/IRAs or other tax-favored accounts for tax year 2025.
Attach to Form 1040, 1040-SR, 1040-NR, or 1041 and file with the IRS as part of the federal income tax return; if filing Form 5329 by itself, submit it to the IRS following the standalone filing instructions for Form 5329.

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