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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.