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IRS.gov Website
Instructions for Form 5329
taxmap/instr2/i5329-001.htm#en_us_publink100031608

taxmap/instr2/i5329-001.htm#TXMP2f584229
What's New(p1)

rule
taxmap/instr2/i5329-001.htm#en_us_publink100031609
taxmap/instr2/i5329-001.htm#TXMP330b9ca4
ABLE accounts.(p1)
rule
Part II was revised to include the tax on the amount of any distribution from an ABLE account that is included in the gross income of the distributee. Also, new Part VIII was added to reflect the tax on excess contributions to an ABLE account. For more information on ABLE accounts, see Pub. 907, Tax Highlights for Persons with Disabilities.