F. 5329

F. 5329 Department of the Treasury Internal Revenue Seance (99i Name of ndividual subject to additional tax. If married filing jolly. see instructions. Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts ► Attach to Form 1040 or Form 1040NR. ► Go to wwwirs.gov/Form5329 for Instructions and the latest information OMB No. 154S-0074 2018 Attachment Sequence No. 29 Your social security number Fill in Your Address Only if You Are Filing This Form by Itself and Not With Your Tax Return Home address (number and street). or S box if mail is not &severed to your home Apt. no. City. town or post office. state. and ZIP code. If you have a foreign address. also complete the spaces below. See instructions. II this is an amended return, check hereto. Foreign postal code Foreign county name Foreign province/state/county If you only owe the additional 10% tax on early distributions, you may be able to report this tax directly on Schedule 4 (Form 1040), line 59, or Form 1040NR, line 57, without filing Form 5329. See the instructions for Schedule 4 (Form 1040), line 59, or for Form 1040NR, line 57. Additional Tax on Early Distributions. Complete this part if you took a taxable distribution (other than a qualified 2017 disaster distribution) before you reached age 59% from a qualified retirement plan (including an IRA) or modified endowment contract (unless you are reporting this tax directly on Form 1040 or Form 1040NR—see above). You may also have to complete this part to indicate that you qualify for an exception to the additional tax on early distributions or for certain Roth IRA distributions. See instructions. 1 Early distributions included in income. For Roth IRA distributions, see instructions 2 Early distributions included on line 1 that are not subject to the additions tax (see instructions) Enter the appropriate exception number from the instructions: 3 Amount subject to additional tax. Subtract line 2 from line 1 4 Additional tax. Enter 10% (0.10) of line 3. Include this amount on Schedule 4 (Form 1040), line 59. or Form 1040NR, line 57 4 Caution: If any part of the amount on line 3 was a distribution from a SIMPLE IRA, you may have to include 25% of that amount on line 4 instead of 10%. See instructions. Additional Tax on Certain Distributions From Education Accounts and ABLE Accounts. Complete this part if you included an amount in income, on Schedule 1 (Form 1040), line 21, or Form 1040NR, line 21, from a Coverdell education savings account (ESA), a qualified tuition program (QTP), or an ABLE account. 2 3 Part II 5 Distributions included in income from a Coverdell ESA, a QTP, or an ABLE account 6 Distributions included on line 5 that are not subject to the additional tax (see instructions) 7 Amount subject to additional tax. Subtract line 6 from line 5 8 Additional tax. Enter 10% (0.10) of line 7. Include this amount on Schedule 4 (Form 1040), line 59, or Form 1040NR, line 57 5 6 7 8 Part III Additional Tax on Excess Contributions to Traditional IRAs. Complete this part if you contributed more to your traditional IRAs for 2018 than is allowable or you had an amount on line 17 of your 2017 Form 5329. 9 Enter your excess contributions from line 16 of your 2017 Form 5329. See instructions. If zero. go to line 15 10 If your traditional IRA contributions for 2018 are less than your maximum allowable contribution, see instructions. Otherwise, enter -0- 10 11 2018 traditional IRA distributions included in income (see instructions) . 12 2018 distributions of prior year excess contributions (see instructions) 13 Add lines 10, 11, and 12 14 Prior year excess contributions. Subtract line 13 from line 9. If zero or less, enter -0- 15 Excess contributions for 2018 (see instructions) 16 Total excess contributions. Add lines 14 and 15 17 Additional tax. Enter 6% (0.06) of the smaller of line 16 or the value of your traditional IRAs cc December 31, 2018 (lncludng 2018 contributions made in 2019). Include this amount on Schedule 4 (Form 1040). Ine 59, or Form 1040NR, line 57 . . . 11 12 9 13 14 15 16 17 Additional Tax on Excess Contributions to Roth IRAs. Complete this part if you contributed more to your Roth IRAs for 2018 than is allowable or you had an amount on line 25 of your 2017 Form 5329. 18 Enter your excess contributions from line 24 of your 2017 Form 5329. See Instructions. If zero, go to line 23 18 19 If your Roth IRA contributions for 2018 are less than your maximum allowable contribution, see instructions. Otherwise, enter -0- . . . . 19 20 2018 distributions from your Roth IRAs (see instructions) 20 21 Add lines 19 and 20 22 Prior year excess contributions. Subtract line 21 from line 18. If zero or less, enter -0- 23 Excess contributions for 2018 (see instructions) 24 Total excess contributions. Add lines 22 and 23 25 Additional tax. Enter 6% (0.06) of the smaller of Me 24 or the value of your Roth IRAs on December 31. 2018 (including 2018 contributions made in 2019). Include this amount on Schedule 4 (Form 1040). line 59. or Form 1040NR, line 57 . . 21 22 23 24 25 For Privacy Act and Paperwork Reduction Act Notice, see your tax return Instructions. Form 5329 pole) EFTA01222732 Form 5329 (2018) Page 2 Additional Tax on Excess Contributions to Coverdell ESAs. Complete this part if the contributions to your Coverdell ESAs for 2018 were more than is allowable or you had an amount on line 33 of your 2017 Form 5329. 26 Enter the excess contributions from line 32 of your 2017 Form 5329. See instructions. If zero, go to line 31 26 27 li the contributions to your Coverdell ESAs for 2018 were less than the maximum allowable contribution, see instructions. Otherwise, enter -0- 27 28 2018 distributions from your Coverdell ESAs (see instructions) . . . 28 29 Add lines 27 and 28 30 Prior year excess contributions. Subtract line 29 from line 26. If zero or less, enter -0- 31 Excess contributions for 2018 (see instructions) 32 Total excess contributions. Add lines 30 and 31 33 Additional tax. Enter 6% (0.06) of the smaller of line 32 or the value of your Coverdell ESAs on December 31, 2018 (including 2018 contributions made in 2019). Include this amount on Schedule 4 (Form 1040), line 59, or Form 1040NR, line 57 33 LEM Additional Tax on Excess Contributions to Archer MSAs. Complete this part if you or your employer contributed more to your Archer MSAs for 2018 than is allowable or you had an amount on line 41 of your 20 7 Form 5329. 34 Enter the excess contributions from line 40 of your 2017 Form 5329. See instructions. If zero, go to line 39 35 If the contributions to your Archer MSAs for 2018 are less than the maximum allowable contribution, see instructions. Otherwise, enter -0- 35 36 2018 distributions from your Archer MSAs from Form 8853, line 8 . . 36 37 Add lines 35 and 36 38 Prior year excess contributions. Subtract line 37 from line 34. If zero or less, en er -0- 39 Excess contributions for 2018 (see instructions) 40 Total excess contributions. Add lines 38 and 39 41 Additional tax. Enter 6% (0.06) of the smaller of line 40 or the value of your Archer MSAs on December 31, 2018 (including 2018 contributions made in 2019). Include this amount on Schedule 4 (Form 1040), line 59, or Form 1040NR, line 57 Additional Tax on Excess Contributions to Health Savings Accounts (HSAs). Complete this part if you, someone on your behalf, or your employer contributed more to your HSAs for 2018 than is allowable or you had an amount on line 49 of your 2017 Form 5329. Part VII 42 Enter the excess contributions from line 48 of your 2017 Form 5329. If zero, go to line 47 43 If the contributions to your HSAs for 2018 are less than the maximum allowable contribution, see instructions. Otherwise, enter -0- . . . . 43 44 2018 distributions from your HSAs from Form 8889, line 16 . . . . 44 45 Add lines 43 and 44 46 Prior year excess contributions. Subtract line 45 from line 42. If zero or less, en er -0- 47 Excess contributions for 2018 (see instructions) 48 Total excess contributions. Add lines 46 and 47 49 Additional tax. Enter 6% (0.06) of the smaller of line 48 or the value of your HSAs on December 31, 2018 (including 2018 contributions made in 2019). Include this amount on Schedule 4 (Form 1040), line 59, or Form 1040NR. line 57 149 fi r® Additional Tax on Excess Contributions to an ABLE Account. Complete this part if contributions to your ABLE account for 2018 were more than is allowable. 60 Excess contributions for 2018 (see instructions) 61 Additional tax. Enter 6% (0.06) of the smaller of line 50 or the value of your ABLE account on December 31, 2018. Include this amount on Schedule 4 (Form 1040), line 59, or Form 1040NR, line 57 60 61 Additional Tax on Excess Accumulation in Qualified Retirement Plans (Including IRAs). Complete this part if ou did not receive the minimum recuired distribution from your cualified retirement clan. 62 Minimum required distribution for 2018 (see instructions) 63 Amount actually distributed to you in 2018 64 Subtract line 53 from line 52. If zero or less, enter -0- 55 Additional tax. Enter 50% (0.50) of line 54. Include this amount on Schedule 4 (Form 1040). ire 59. or Form 1040NR, fine 57 62 63 54 55 Sign Here Only if You Are Filing This Form by Itself and Not With Your Tax Return Under penalties of perjury. I declare that I have examined this form, including accompanying attachments, and to the best of my knowledge and belief. it is true. correct. and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer as any knowledge. Your signature Date Paid Preparer Use Only Print/Type preparers name Preparers signature Date Check o if self-employed PIN Firanarn" Fern's EIN P. Finis address lo Phone no. Form 5329 (2018) EFTA01222733