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IRS.gov Website
Instructions for Form 5329
For use in Preparing 2012 Returns
General InstructionsFuture DevelopmentsWhat's NewPurpose of FormWho Must FileWhen and Where To FileDefinitionsAdditional InformationSpecific InstructionsPart I—Additional Tax on Early DistributionsLine 1Line 2Line 4Part II—Additional Tax on Certain Distributions From Education AccountsLine 6Part III—Additional Tax on Excess Contributions to Traditional IRAsLine 9Line 10Line 11Line 12Line 15Part IV—Additional Tax on Excess Contributions to Roth IRAsLine 18Line 19Line 20Line 23Part V—Additional Tax on Excess Contributions to Coverdell ESAsLine 26Line 27Line 28Line 31Part VI—Additional Tax on Excess Contributions to Archer MSAsLine 34Line 35Line 39Part VII—Additional Tax on Excess Contributions to Health Savings Accounts (HSAs)Line 43Line 47Part VIII—Additional Tax on Excess Accumulation in Qualified Retirement Plans (Including IRAs)Required DistributionsPrivacy Act and Paperwork Reduction Act Notice.