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Instructions for 2025 IRS Form 5329: Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts (PDF)
Internal Revenue Service [IRS] 
[Official Guidance] Dec. 8, 2025 11 pages Nov. 19, 2025. "Use Form 5329 to report additional taxes on: IRAs, Other qualified retirement plans, Modified endowment contracts, Coverdell ESAs, QTPs, Archer MSAs, HSAs, or ABLE accounts." [Also available: 2025 IRS Form 5329, Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts] MORE >> |
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