U.S. · Form 5329 line 16
Form 5329 line 16 total excess traditional IRA contributions.
How lines 9 to 15 build to line 16 and the 6% tax on line 17.
Line 16 is the total excess contributions to your traditional IRAs for Part III of Form 5329: add line 14 (prior-year excess still uncorrected) and line 15 (excess contributions for 2025). Line 17 is then 6% of the smaller of line 16 or the value of your traditional IRAs on December 31, 2025, including 2025 contributions made in 2026. Line 16 also carries to line 9 of next year's Form 5329 if line 17 is more than zero.
Compute lines 13 to 17
Result
Lines 9 to 17 of Part III
| Line | What the 2025 form and instructions say |
|---|---|
| Line 9 | Excess contributions from line 16 of your 2024 Form 5329, entered only if line 17 of the 2024 form is more than zero. |
| Line 10 | The difference, if any, between your traditional IRA contribution limit and your 2025 contributions to traditional and Roth IRAs. |
| Lines 11 and 12 | Line 11 is 2025 traditional IRA distributions included in income; line 12 is returned prior-year excess contributions meeting the conditions in the instructions. |
| Lines 13 and 14 | Line 13 adds lines 10, 11 and 12; line 14 is line 9 minus line 13, or -0- if zero or less. |
| Line 15 | The excess of your 2025 traditional IRA contributions (unless withdrawn) over your contribution limit; do not include rollovers. |
| Line 16 | Total excess contributions: add lines 14 and 15. |
| Line 17 | 6% of the smaller of line 16 or the value of your traditional IRAs on December 31, 2025 (including 2025 contributions made in 2026). Include it on Schedule 2 (Form 1040), line 8. |
Why it matters
The 6% tax applies each year an excess stays in the account, which is why line 9 brings a prior-year excess forward. You can avoid it for 2025 contributions by withdrawing the excess and any earnings by the due date of your 2025 return, including extensions, without claiming a deduction for the withdrawn amount, and including the earnings in gross income. If you timely filed without withdrawing, you can still withdraw no later than six months after the due date, excluding extensions, and file an amended return marked "Filed pursuant to section 301.9100-2".
Worked example
With $1,000 carried from last year's excess, no offsetting distributions, and a $2,000 excess for 2025, line 14 is $1,000 and line 16 is $3,000. With traditional IRAs worth $15,000 on December 31, 2025, line 17 is 6% of $3,000, or $180. These figures are illustrative.
What this page does not do
It uses the lines you have already figured; it does not compute your contribution limit, your IRA deduction or the line 10 amount. For the Roth IRA version see Part IV, and for the HSA version Part VII.
Sources
- Instructions for Form 5329 (2025): Part III instructions for lines 9 to 15 and the withdrawal rules. Read November 2, 2026.
- Form 5329 (2025): The exact wording of lines 9 to 17. Read November 2, 2026.
These are the tax year 2025 edition instructions and forms (published for returns filed in 2026). The IRS revises them each year, so thresholds, line numbers and limits can change; check the current edition before relying on a figure.
Frequently asked questions
What is Form 5329 line 16?
Total excess contributions to traditional IRAs: line 14 plus line 15.
What is the difference between lines 14 and 15?
Line 14 is prior-year excess contributions not yet corrected (line 9 minus line 13); line 15 is the excess of your 2025 contributions over your limit.
How is the tax on line 17 figured?
6% of the smaller of line 16 or the value of your traditional IRAs on December 31, 2025, including 2025 contributions made in 2026.
How can I avoid the tax on a 2025 excess?
Withdraw the excess and its earnings by the due date of your 2025 return, including extensions, without claiming a deduction for the withdrawn contributions, and include the earnings in gross income.
What if I already filed without withdrawing it?
You can still withdraw no later than 6 months after the return due date, excluding extensions, and file an amended return marked "Filed pursuant to section 301.9100-2".
Not tax or legal advice
This page summarizes IRS instructions and is not tax, legal or financial advice. A CPA, enrolled agent or the IRS can confirm what applies to your situation. Everything runs in your browser; nothing you enter is sent anywhere.