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2019 Instructions for Form 5329 - IRS tax forms
www.irs.govTraditional IRAs. For purposes of Form 5329, a traditional IRA is any IRA, including a simplified employee pension (SEP) IRA, other than a SIMPLE IRA or Roth IRA. Early distribution. Generally, any distribution from your IRA, other qualified retirement plan, or modified endowment contract before you reach age 591/2 is an early distribution.