An IRS Form 5329 should be filed with the tax return. A 2022 tax return or a 2022 amended tax return can only be printed and mailed, it cannot be e-filed using TurboTax.
If you don’t have to file a 2022 income tax return, complete and file Form 5329 by itself at the time and place you would be required to file Form 1040, 1040-SR, or 1040-NR. If you file Form 5329 by itself, then it can’t be filed electronically.
