U.S. · Tax forms
Form 5329 line 52: RMD shortfall.
Lines 52 to 54, the 25% additional tax and the 10% reduced rate.
Part IX of Form 5329 is the additional tax on excess accumulation: not taking a required minimum distribution (RMD). Line 52 is the minimum required, line 53 is what you actually took, and line 54 is the shortfall. The additional tax is 25% of the shortfall, reduced to 10% if you take the missed amount and submit a return reflecting the tax during the correction window. The IRS can waive it for reasonable cause.
Look up a line or rule
Result
Part IX lines and rules
| Item | Meaning | Where it goes (per the IRS instructions) |
|---|---|---|
| 52a/b | Minimum required distribution | The RMD for the year (lines 52a and 52b). IRAs: prior December 31 balance divided by the applicable life expectancy; start by April 1 of the year after you reach 73. Roth IRAs and designated Roth accounts have no RMD during the owner’s life. |
| 53a/b | Amount distributed | Distributions toward the RMD from all plans. Do not include distributions received after the deadline or during the correction window. Qualified charitable distributions count toward the RMD. |
| 54a/b | Shortfall and tax | The total excess accumulation (line 52 less line 53). Tax is 25%, or 10% if the reduced-rate requirements are met. Trusts and estates carry the amount to Form 1041, Schedule G, line 8. |
| 10% | Reduced rate | Applies if, during the correction window, you receive a distribution of the amount that caused the excess accumulation and submit a return reflecting the additional tax. |
| RC | Reasonable-cause waiver | Attach an explanation, complete lines 52 and 53, enter “RC” and the shortfall to waive in parentheses next to line 54, and pay any tax due on line 55. |
The correction window
The window ends on the earliest of three dates: the date the IRS mails a deficiency notice for this tax, the date the tax is assessed, or the last day of the second taxable year that begins after the end of the taxable year in which the tax is imposed.
Aggregation rules in the instructions
For IRAs other than Roth IRAs, figure the RMD separately for each IRA but generally withdraw the total from one or more of them. For inherited IRAs, only IRAs inherited from the same decedent can be combined. Qualified plans other than IRAs cannot aggregate; figure and withdraw each plan’s RMD separately. If you have more than one 403(b) account you can total the RMDs and take them from any one or more of them.
Worked example
Hal owns a traditional IRA with a required minimum distribution of $12,000 for the year but takes only $7,000. The excess accumulation is $5,000. At the 25% rate the additional tax is $1,250. If he meets the reduced rate requirements by taking the missing $5,000 during the correction window and submitting a return reflecting the tax, the rate drops to 10%, or $500. He can also attach a statement and request a reasonable-cause waiver.
More IRS form line pages
Other pages in this set: Form 8949 Boxes A-L, Form 5329 Part III, Form 4562 Line 14, Form 4562 Line 12, Form 4562 Convention Codes, Form 4562 Line 19, Form 4562 Line 42, Form 6251 Line 2i, Form 6251 Line 2c, Form 6251 Line 2l. The 1099-R box 7 lookup and W-2 box 12 lookup cover the same kind of question for those forms.
Sources
- Instructions for Form 5329 (2025): the sections for the lines and boxes on this page. Read November 2, 2026.
IRS page last reviewed April 30, 2026. Tax year 2025 edition. Line numbers, dollar limits and dates are those printed in the 2025 instructions and can change. Names in worked examples are made up.
Frequently asked questions
What is the penalty for missing an RMD on Form 5329?
An additional tax of 25% of the excess accumulation, which is the amount required to be distributed less the amount actually distributed.
When is the RMD penalty only 10%?
If during the correction window you receive a distribution of the missed amount and submit a return reflecting the additional tax.
Can the IRS waive the RMD penalty?
Yes, for reasonable error when you are taking reasonable steps to remedy the shortfall. Attach an explanation and enter RC and the shortfall to waive next to line 54.
Do Roth IRAs have required minimum distributions?
Not during the owner’s lifetime. After the owner dies, required distribution rules apply to the beneficiary.
Does a qualified charitable distribution count toward my RMD?
Yes. The instructions say a qualified charitable distribution counts toward your minimum required distribution.
Not tax advice
This page summarizes IRS instructions, mostly written for the people who prepare the form, and is not tax, legal or financial advice. The payer, a CPA or an enrolled agent can confirm what a box or code means for your return. Everything runs in your browser; nothing you enter is sent anywhere.