Form 14568-H is involved only if it's a qualified retirement plan, not an IRA. Form 14568-H is to be filed by the administrator of the qualified retirement plan, not by the participant.
Whether a qualified retirement plan or an IRA, to request a waiver of the 50% excess accumulation penalty the participant must file Form 5329 with lines 52 through 55 completed per the instructions under "Waiver of tax" on the last page of the instructions for Form 5329.
