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
(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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