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IRS Tax Map 2008
Current IRS Tax Map

taxmap/instr2/i5329-002.htm#TXMP04845409

taxmap/instr2/i5329-002.htm#TXMP5e478155
Who Must File


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You must file Form 5329 if any of the following apply, except you do not have to file Form 5329 to report a qualified disaster recovery assistance distribution.
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If you rolled over part or all of a distribution from a qualified retirement plan, the part rolled over is not subject to the additional tax on early distributions. See the instructions for Form 1040, lines 15a and 15b or lines 16a and 16b; Form 1040A, lines 11a and 11b or 12a and 12b; or Form 1040NR, lines 16a and 16b or 17a and 17b, for how to report the rollover.