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IRS.gov Website
Instructions for Form 5329
taxmap/instr2/i5329-002.htm#en_us_publink13330rd0e92

taxmap/instr2/i5329-002.htm#TXMP5e478155
Who Must File(p1)

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You must file Form 5329 if any of the following apply.
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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 10% 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.