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Section 3. Individual Income Tax Returns›3.24.3 Individual Income Tax Returns

Section 29 - Form 1040-NR — Form 5329

Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States

Elem. No.

Data Element Name

Prompt

Fld. Term.

Instructions

(1)

Section Number

SECT:

Press if already present on the screen; otherwise enter "29" always.

(2)

Spouse Indicator

TOPLF

Enter the edited "1" or "2" to the left of the form title area.

(3)

Exception Number for Early Distribution

EXC NUM

Enter the digits from the line to the left of line 2.

(4)

Early Distributions Not Subject to Tax

LN2 $

Enter the amount from line 2.

(5)

Additional Tax on Early Distributions

LN4 $

Enter the amount from line 4.

(6)

Additional Tax on Distributions from Education Accounts

LN8 $

Enter the amount from line 8.

(7)

Tax on Excess Contributions to IRA

L17 $

Enter the amount from line 17.

(8)

Tax on Excess Contributions to Roth IRAs

L25 $

Enter the amount from line 25.

(9)

Tax on Excess Contributions to Coverdell ESAs

L33 $

Enter the amount from line 33.

(10)

Tax on Excess MSA Contributions

L41 $

Enter the amount from line 41.

(11)

Prior Year Excess HSA Contributions

L42 $

Enter the amount from line 42.

(12)

HSA Contributions

L43 $

Enter the amount from line 43.

(13)

Form 8889 HSA Distributions

L44 $

Enter the amount from line 44.

(14)

Tax on Excess Contributions to HSAs

L49 $

Enter the amount from line 49.

(15)

Tax on Excess ABLE Contributions

L51 $

Enter the amount from line 51.

(16)

Tax on Excess Accumulation

L55 $

Enter the amount from line 55.

(17)

IRA Condition Codes

BOTRT

Enter the edited digit(s) from the bottom right margin of page 2. If page 2 is not present, enter from the bottom right margin of page 1.

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▸Contents — Internal Revenue Manual Part 3. Submission Processing

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