Form 5329

[Amcloone]

Where do I mail the 5329 and reasonable consideration request?

[BillM223]

The IRS says,

"When and Where To File 

File Form 5329 with your 2025 Form 1040, 1040-SR,1040-NR, or 1041 by the due date, including extensions, of your tax return. If you don’t have to file a 2025 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. Be sure to include your address on page 1 of the form and your signature and the date on page 3 of the form. For payment options see the Instructions for Form 1040 or the Instructions for Form 1040-NR, or go to IRS.gov/Payments to see all your payment options."

Also see "Waiver of tax for reasonable cause" near the end of the 5329 Instructions.