CRNs/IRNs for Form 5329 in Conjunction with Form 1041 (MFT 05)
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
Form 5329, Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts, can be can be adjusted with the IRNs in the table below.
Number
Definition
160
Tax on Excess Contributions.
162
Tax on Excess Accumulation
233
Tax on Medical Savings Accounts (MSA)
235
Education IRA 1997 and later
236
Roth IRA 1997 and later
237
Prohibited Tax Shelter Transaction
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