Internal Revenue Service United States Department of the Treasury

Instructions for Form 5329 (2012)

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

Section references are to the Internal Revenue Code unless otherwise noted.

2012


Table of Contents

  • General Instructions
    • Future Developments
    • What's New
    • Purpose of Form
    • Who Must File
    • When and Where To File
      • Definitions
        • Additional Information
      • Specific Instructions
        • Part I—Additional Tax on Early Distributions
          • Line 1
          • Line 2
          • Line 4
        • Part II—Additional Tax on Certain Distributions From Education Accounts
          • Line 6
        • Part III—Additional Tax on Excess Contributions to Traditional IRAs
          • Line 9
          • Line 10
          • Line 11
          • Line 12
          • Line 15
        • Part IV—Additional Tax on Excess Contributions to Roth IRAs
          • Line 18
          • Line 19
          • Line 20
          • Line 23
        • Part V—Additional Tax on Excess Contributions to Coverdell ESAs
          • Line 26
          • Line 27
          • Line 28
          • Line 31
        • Part VI—Additional Tax on Excess Contributions to Archer MSAs
          • Line 34
          • Line 35
          • Line 39
        • Part VII—Additional Tax on Excess Contributions to Health Savings Accounts (HSAs)
          • Line 43
          • Line 47
        • Part VIII—Additional Tax on Excess Accumulation in Qualified Retirement Plans (Including IRAs)
          • Required Distributions
      • Instructions for Form 5329 - Notices
        • Privacy Act and Paperwork Reduction Act Notice.
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