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Directory Results for 5329 Additional Taxes Attributable to Qualified Retirement Plans (Including IRAs), Annuities, and Modified Endowment Contracts (Under Sections 72, 4973, 4974, and 4980A of the Internal Revenue Code) Attach to Form 1040 to 5329 Additional Taxes on Qualified Plans (Including IRAs) and Other TaxFavored Accounts Attach Department of the Treasury Internal Revenue Service (99) See 2009 to Form 1040 or Form 1040NR