Form 5329 — Additional Taxes on Qualified Plans (Including IRAs)

This skill produces an audit-grade draft of Form 5329 and any attached explanatory statements (waiver requests, exception narratives) for the user's situation. Form 5329 reports excise and additional taxes on retirement and tax-favored account transactions that the regular Form 1040 cannot capture on its own — early distributions, excess contributions, missed required minimum distributions, prohibited transactions, and similar.

The form has nine numbered parts. The agent must invoke only the parts that apply to the user's facts. Each part has its own statutory base (IRC §72(t), §4973, §4974, etc.) and its own line-by-line logic.

The math is mechanical. The judgment is in which Part applies, whether an exception or waiver reduces the penalty, and what corrective action the user took (or could still take) before the deadline. This skill optimizes for those branches — ask the user, don't guess.