form-5329

MEDIUM W009: Direct money access capability detected (payment gateways, crypto, banking).

• Direct money access detected (medium risk: 0.30). The skill assists taxpayers in drafting IRS Form 5329 to report additional taxes and excise penalties on retirement plans and tax-favored accounts, and prepares waiver requests. This represents indirect financial scope (creating draft tax forms/penalties for downstream filing), which is categorized as medium severity.