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Retirement tax questions
Yes, on page 8 of the 5329 instructions it says: "The IRS will review the information you provide and decide whether to grant your request for a waiver."
If denied, it will give you the penalty and send you a letter explaining the denial. IRS does not do these very fast.
https://www.irs.gov/pub/irs-pdf/i5329.pdf
see page 8 of 9.
‎June 5, 2019
11:37 PM