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How are lines 5-8 on Form 5328 calculated?

How is lines 5-8 of form 5329 calculated?
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How are lines 5-8 on Form 5328 calculated?

Assuming you meant IRS Form 5329, here's the IRS instructions, just go to page 3 of the instructions and enter the excluded amount, it should be rather self-explanatory:

https://www.irs.gov/pub/irs-pdf/i5329.pdf

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