Form 5329 Early Withdrawal Penalty and Missed RMD Form (2025): Edit Online Free & Download PDF
Early Withdrawal Penalty and Missed RMD Form: Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts
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Form 5329 in short
Form 5329 reports extra taxes on retirement and other tax-favored accounts. The common uses are the 10% additional tax on early withdrawals, claiming an exception to that tax, the 6% tax on excess contributions, and the tax for missing a required minimum distribution (RMD). It covers IRAs, 401(k) and other qualified plans, Coverdell ESAs, 529 plans (QTPs), Archer MSAs, HSAs, and ABLE accounts. The current version is for tax year 2025.
| Issued by | Internal Revenue Service (IRS) |
|---|---|
| Current version | 2025 (checked 2026-10-25) |
| Who fills it in | People who took an early distribution and owe the 10% tax or claim an exception not shown on Form 1099-R, took certain Roth IRA distributions, took taxable Coverdell ESA, QTP, or ABLE distributions, contributed more than the limit to an IRA, Coverdell ESA, Archer MSA, HSA, or ABLE account, or did not take a full RMD. If you owe the 10% tax on the full amount and box 7 of every Form 1099-R correctly shows code 1, you can report the tax directly on Schedule 2 instead. |
| Who receives it | The IRS. |
| Where to send it | Attach it to your 2025 Form 1040, 1040-SR, 1040-NR, or 1041. If you do not have to file a return, file it by itself at the time and place you would file Form 1040, with your address on page 1 and your signature on page 3. A Form 5329 filed by itself cannot be e-filed. |
| Deadline | With your 2025 return by its due date, including extensions. For an earlier year, use that year's version of the form. |
| Official links | Official page · Official PDF · Official instructions |
How to fill out Form 5329, line by line
| Top of page 1 | Name, SSN, and address Fill in your address only if you file Form 5329 by itself. If you and your spouse both need the form, each of you completes a separate one. |
| Part I, lines 1 to 4 | Early distributions Line 1 is early distributions included in income. Line 4 is generally 10% of line 3. The instructions say to use 25% for SIMPLE IRA distributions received within 2 years of first joining the plan. |
| Line 2 | Exception amount and number Enter the amount that qualifies for an exception and its exception number from 01 to 23 in the instructions. Use 99 if more than one exception applies. |
| Part II, lines 5 to 8 | Education and ABLE accounts For taxable distributions from a Coverdell ESA, a 529 plan (QTP), or an ABLE account. The additional tax is 10% of line 7. |
| Parts III and IV | Excess IRA contributions Part III is for traditional IRAs and Part IV for Roth IRAs. Start with the excess from last year's Form 5329, reduce it by this year's unused limit and withdrawals, and add new excess. The tax is 6% of the excess, but not more than 6% of the account value at year end. |
| Parts V to VIII | Other excess contributions The same 6% tax for Coverdell ESAs (Part V), Archer MSAs (Part VI), HSAs (Part VII), and ABLE accounts (Part VIII). |
| Part IX, lines 52 to 55 | Missed required minimum distributions Line 52 is the RMD and line 53 is what you actually received. The tax is 25% of the shortfall, or 10% on line 54a for plans where you took the missed amount within the correction window and file a return showing the tax. |
| Page 3 | Signature Sign and date only if you are filing Form 5329 by itself and not with your tax return. |
Common mistakes to avoid
- Not filing Form 5329 when you qualify for an exception but box 7 of Form 1099-R does not show it. The instructions say you generally must file to claim an exception.
- Leaving out the exception number on line 2, or listing one number when several apply instead of 99.
- Using 10% instead of 25% for an early SIMPLE IRA distribution in the first 2 years of the plan.
- Ignoring last year's excess contribution. The instructions say you must file if you had tax due on an excess contribution on your 2024 Form 5329, and lines 9, 18, 26, 34, and 42 carry it forward.
- Using the 2025 form for an earlier year. The instructions say to use the prior year's version.
- Asking for an RMD waiver without a statement. The instructions say to attach an explanation and write "RC" and the amount next to line 54a or 54b.
- Trying to e-file Form 5329 by itself. Only a paper filing works when it is not attached to a return.
Questions about Form 5329
Do I always need Form 5329 for an early IRA withdrawal?
No. If box 7 of all your Forms 1099-R correctly shows code 1 and you owe the 10% tax on the full amount, you can report the tax directly on Schedule 2 (Form 1040), line 8. You need Form 5329 to claim an exception.
What is the penalty for a missed RMD?
The additional tax is 25% of the amount that should have been distributed but was not. It drops to 10% if you take the missed amount and file a return showing the tax within the correction window.
Can the missed RMD tax 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. Attach a statement, write "RC" and the amount next to line 54a or 54b, and pay any tax still shown on line 55.
What is the tax on excess IRA or HSA contributions?
6% of the excess, limited to 6% of the account value at the end of 2025. It is figured in the part for that account type.
Can I file Form 5329 for an earlier year?
Yes, using that year's version. If you have no other changes and did not file a return for that year, file it by itself. If you have other changes, file it with Form 1040-X.
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Checked against the official sources on 2026-10-25. PDF Editor Hub is not affiliated with the Internal Revenue Service or any government agency. This page is general information, not legal or tax advice.