Instructions for Form 5329, Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts

Use Form 5329, Additional Taxes on Qualified Plans (including IRAs) and Other Tax-Favored Accounts, to report additional taxes on IRAs, other qualified retirement plans, modified endowment contracts, Coverdell ESAs, QTPs, Archer MSAs, or HSAs.

Form 5329, Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts

Use Form 5329, Additional Taxes on Qualified Plans (including IRAs) and Other Tax-Favored Accounts, to report additional taxes on IRAs, other qualified retirement plans, modified endowment contracts, Coverdell ESAs, QTPs, Archer MSAs, or HSAs.

Publication 4221-PC, Compliance Guide For 501(c)(3) Public Charities

Publication 4221-PC, Compliance Guide For 501(c)(3) Public Charities, contains information about activities that may jeopardize a charity’s exempt status, federal information returns, tax returns or notices that must be filed, recordkeeping (why, what, when), governance considerations, changes to be reported to IRS, required public disclosures, and resources for public charities.