From what you have said, I don't see a reason for a penalty to appear on line 8 in Schedule 2 (1040).
However, line 8 which comes from the 5329 can be populated by many numbers. The 5329 records these penalties:
1. Additional Tax on Early Distributions
2. Additional Tax on Certain Distributions From Education Accounts and ABLE Accounts
3. Additional Tax on Excess Contributions to Traditional IRAs
4. Additional Tax on Excess Contributions to Roth IRAs
5. Additional Tax on Excess Contributions to Coverdell ESAs
6. Additional Tax on Excess Contributions to Archer MSAs
7. Additional Tax on Excess Contributions to Health Savings Accounts (HSAs)
8. Additional Tax on Excess Contributions to an ABLE Account
9. Additional Tax on Excess Accumulation in Qualified Retirement Plans (Including IRAs).
I know that you have excluded some of these, but what about the others?
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