U.S. · Form 5329 line 24
Form 5329 line 24 total excess Roth IRA contributions.
How lines 18 to 23 build to line 24 and the 6% tax on line 25.
Line 24 is the total excess contributions to your Roth IRAs in Part IV of Form 5329: add line 22 (prior-year excess not yet corrected) and line 23 (excess for 2025). Line 25 is 6% of the smaller of line 24 or the value of your Roth IRAs on December 31, 2025, including 2025 contributions made in 2026. Next year's line 18 uses line 24 only if line 25 is more than zero.
Compute lines 21 to 25
Result
Lines 18 to 25 of Part IV
| Line | What the 2025 form and instructions say |
|---|---|
| Line 18 | Excess contributions from line 24 of your 2024 Form 5329, entered only if line 25 of the 2024 form is more than zero. |
| Line 19 | If your Roth contributions are below your Roth limit, the difference. The Roth limit is generally the traditional IRA limit reduced by traditional IRA contributions, and is reduced or eliminated if modified AGI is over $236,000 (married filing jointly or qualifying surviving spouse), $150,000 (single, head of household, or married filing separately and not living with your spouse) or $0 (married filing separately and lived with your spouse). |
| Line 20 | Generally the amount from Form 8606 line 19 plus qualified distributions. If you withdrew the entire balance of all your Roth IRAs, do not enter less than line 18. |
| Lines 21 and 22 | Line 21 adds lines 19 and 20; line 22 is line 18 minus line 21, or -0- if zero or less. |
| Line 23 | The excess of your 2025 Roth IRA contributions (unless withdrawn) over your Roth limit; do not include rollovers. |
| Line 24 | Total excess contributions: add lines 22 and 23. |
| Line 25 | 6% of the smaller of line 24 or the value of your Roth IRAs on December 31, 2025. Include it on Schedule 2 (Form 1040), line 8. |
Why it matters
The 6% tax recurs each year the excess remains. The way to avoid it for 2025 is to withdraw the excess and any earnings by the due date of your 2025 return, including extensions, and include the earnings in gross income; if you are under 59½, the earnings count as an early distribution on line 1 of Form 5329 with exception number 21 on line 2. If you filed on time without withdrawing, you may still withdraw within six months after the due date, excluding extensions, and file an amended return marked "Filed pursuant to section 301.9100-2".
Worked example
The instructions' line 20 example: you contributed $1,000 to a Roth IRA in 2023, were not eligible, and in 2025 withdrew $800, the entire balance. You must file Form 5329 for 2023 and 2024, and on the 2025 form you enter $1,000 (not $800) on line 20. For the calculator, a $1,500 excess for 2025 with $9,000 in your Roth IRAs gives line 24 of $1,500 and line 25 of $90 (illustrative).
What this page does not do
It does not compute your Roth limit or modified AGI, and it does not reconstruct Form 8606 line 19. For the traditional IRA version see the line 16 and line 17 pages.
Sources
- Instructions for Form 5329 (2025): Part IV instructions for lines 18 to 23, the income limits and the withdrawal rules. Read November 2, 2026.
- Form 5329 (2025): The exact wording of lines 18 to 25. 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 24?
Total excess contributions to Roth IRAs: line 22 plus line 23.
What goes on line 23?
The excess of your 2025 Roth IRA contributions (unless withdrawn) over your Roth contribution limit, not counting rollovers.
How is the tax on line 25 figured?
6% of the smaller of line 24 or the value of your Roth IRAs on December 31, 2025, including 2025 contributions made in 2026.
How do I avoid the tax on a 2025 Roth excess?
Withdraw the excess and its earnings by the due date of your 2025 return, including extensions, and include the earnings in gross income.
What do I enter on line 20 if I emptied my Roth IRAs?
Do not enter less than the amount on line 18. In the instructions' example, a $1,000 excess with an $800 balance withdrawn means entering $1,000.
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.