U.S. · Tax forms
Form 5329 Part III: excess IRA contributions.
The lines for contributing more to a traditional IRA than the limit allows.
Part III of Form 5329 is the additional tax on excess contributions to traditional IRAs. For 2025 the instructions give a limit of the smaller of your taxable compensation or $7,000 ($8,000 if you are 50 or older at the end of 2025). Line 15 is your 2025 contributions that exceed the limit, unless you withdraw them, with their earnings, by the due date of your 2025 return including extensions, and do not claim a deduction for them. An excess carried from last year goes on line 9.
Look up a Part III line
Result
Part III lines
| Item | Meaning | Where it goes (per the IRS instructions) |
|---|---|---|
| Line 9 | Prior-year excess | Enter the amount from line 16 of your 2024 Form 5329 only if line 17 of your 2024 Form 5329 is more than zero. |
| Line 10 | Unused contribution room | The difference, if any, of your traditional IRA contribution limit less your 2025 contributions to traditional and Roth IRAs. |
| Line 11 | Withdrawals included in income | Withdrawals from your traditional IRAs that are included in your income. Do not include withdrawn contributions reported on line 12. |
| Line 12 | Returned prior excess | Excess contributions you had returned in 2025 that meet the instructions tests (no deduction claimed, none was allowable, and the other listed conditions). |
| Line 15 | Current-year excess | The excess of your 2025 traditional IRA contributions (unless withdrawn) over your contribution limit. Do not include rollovers. |
Correction to the research row. The research row said Part IX. In the 2025 instructions, excess traditional IRA contributions are Part III; Part IX is the tax on excess accumulation (missed required minimum distributions). The page address says Part III.
The 2025 contribution limit in the instructions
If you are not married filing jointly, the limit is the smaller of your taxable compensation or $7,000 ($8,000 if age 50 or older at the end of 2025). If you are married filing jointly, your limit and your spouse’s limit are each generally $7,000 ($8,000 if age 50 or older). If your combined taxable compensation is less than $14,000 ($15,000 if one spouse is 50 or older; $16,000 if both are), the instructions send you to the special rules in Pub. 590-A.
How to avoid the tax on a 2025 excess
You can withdraw some or all of an excess contribution and have it treated as not contributed if you withdraw it by the due date, including extensions, of your 2025 return; you do not claim a traditional IRA deduction for the withdrawn contributions; and you withdraw the earnings on them and include those earnings in gross income. If you were under 59½ at the withdrawal, the earnings are an early distribution on line 1 of Form 5329 for the year you report them. If you filed on time without withdrawing, you can still withdraw no later than 6 months after the due date of the return, excluding extensions, and file an amended return with “Filed pursuant to section 301.9100-2” at the top.
Worked example
Dana, 34, is single with $50,000 of taxable compensation. She put $8,000 into a traditional IRA for 2025. Her limit is the smaller of $50,000 or $7,000, so $7,000. Her contributions exceed the limit by $1,000, which is the line 15 figure unless she withdraws it. If she withdraws the $1,000 and its earnings by the return due date including extensions, claims no deduction for it and reports the earnings as income, the instructions treat it as not contributed.
More IRS form line pages
Other pages in this set: Form 8949 Boxes A-L, Form 4562 Line 14, Form 4562 Line 12, Form 4562 Convention Codes, Form 5329 Line 52, 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
Is Part III or Part IX the excess IRA contribution section?
Part III is the additional tax on excess contributions to traditional IRAs. Part IX is the additional tax on excess accumulation, which covers missed required minimum distributions.
What is the 2025 traditional IRA contribution limit in the Form 5329 instructions?
The smaller of your taxable compensation or $7,000, or $8,000 if you are 50 or older at the end of 2025, with joint-return rules for spouses in the instructions.
What goes on line 15 of Form 5329?
The excess of your 2025 contributions to traditional IRAs, unless withdrawn, over your contribution limit. Rollovers are not included.
How do I remove an excess contribution?
Withdraw it with its earnings by the due date of your 2025 return including extensions, do not claim a deduction for it, and include the earnings in income.
What if I miss the due date?
If you filed on time without withdrawing, the instructions allow a withdrawal up to 6 months after the due date excluding extensions, with an amended return marked as filed under section 301.9100-2.
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.