Statements (23)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:tax_law
|
| gptkbp:appliesTo |
individual taxpayers
|
| gptkbp:availableOn |
irs.gov
|
| gptkbp:filingMethod |
can be filed separately in some cases
filed with Form 1040 or 1040-SR |
| gptkbp:firstIssueDate |
1980s
|
| https://www.w3.org/2000/01/rdf-schema#label |
IRS Form 5329
|
| gptkbp:issuedBy |
gptkb:Internal_Revenue_Service
|
| gptkbp:language |
English
|
| gptkbp:penaltyReported |
10% early distribution penalty
6% excess contribution penalty 50% penalty for missed required minimum distributions |
| gptkbp:relatedTo |
gptkb:Archer_Medical_Savings_Accounts
gptkb:Coverdell_Education_Savings_Accounts gptkb:Individual_Retirement_Arrangements gptkb:Health_Savings_Accounts qualified retirement plans |
| gptkbp:usedFor |
reporting early distributions
reporting excess contributions reporting required minimum distributions not taken reporting additional taxes on IRAs and other qualified retirement plans |
| gptkbp:bfsParent |
gptkb:IRS
|
| gptkbp:bfsLayer |
5
|