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Publication 970

Reporting Early Distributions(p56)

By January 31, 2019, the payer of your IRA distribution should send you Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. The information on this form will help you determine how much of your distribution is taxable for income tax purposes and how much is subject to the 10% additional tax.
If you received an early distribution from your IRA, you must report the taxable part of the distribution on Form 1040, line 4b, or Form 1040NR, line 17b. Then, if you qualify for an exception for qualified higher education expenses, you must file Form 5329 to show how much, if any, of your early distribution is subject to the 10% additional tax. See the instructions for Form 5329, Part I, for help in completing the form and entering the results on Form 1040 or 1040NR.
There are many other situations in which Form 5329 is required. If, during 2018, you had other distributions from IRAs or qualified retirement plans, or have made excess contributions to certain tax-favored accounts, see the instructions for Schedule 4 (Form 1040), line 59, or Form 1040NR, line 57, to determine if you must file Form 5329.