Instructions for Form 5329
taxmap/instr2/i5329-006.htm#TXMP16f030a7taxmap/instr2/i5329-006.htm#TXMP6c1e8331This tax does not apply to distributions that are includible in income if:
- Made due to the death or disability of the beneficiary;
- Made on account of a tax-free scholarship, allowance, or payment described in section 25A(g)(2);
- Made because of attendance by the beneficiary at a U.S. military academy. This exception applies only to the extent that the distribution does not exceed the costs of advanced education (as defined in title 10 of the U.S. Code) at the academy;
or
- Included in income because you used the qualified education expenses to figure the American opportunity and lifetime learning
credits.
Enter on line 6 the portion of line 5 that is excluded.
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