skip navigation

Search Help
Navigation Help

Tax Map Index
ABCDEFGHI
JKLMNOPQR
STUVWXYZ#

International
Tax Topic Index

Affordable Care Act
Tax Topic Index

Exempt Organization
Tax Topic Index

FAQs
Forms
Publications
Tax Topics
Worksheets

Comments
About Tax Map

IRS.gov Website
Instructions for Form 5329
taxmap/instr2/i5329-007.htm#en_us_publink13330rd0e839

taxmap/instr2/i5329-007.htm#TXMP24afefab
Part II—Additional Tax on Certain Distributions From Education Accounts and ABLE Accounts(p4)

rule
taxmap/instr2/i5329-007.htm#en_us_publink100032125

taxmap/instr2/i5329-007.htm#TXMP0d87df0d
Line 5(p4)

rule
Distributions from an ABLE account are not included in income if made on or after the death of the designated beneficiary:
taxmap/instr2/i5329-007.htm#en_us_publink13330rd0e844

taxmap/instr2/i5329-007.htm#TXMP6b717149
Line 6(p4)

rule
The additional tax does not apply to the distributions that are includible in income described next. Enter on line 6 the amount from line 5 that you can exclude.