You must file a return if you owe additional tax on a qualified plan, including an individual retirement arrangement (IRA), or other tax-favored account.

See Publication 590-B, Distributions from Individual Retirement Arrangements (IRA's), and Publication 969, Health Savings Accounts and Other Tax-Favored Health Plans. If you are filing a return only because you owe this tax, you can file Form 5329 by itself.

This information is found in Publication 501, Dependents, Standard Deduction, and Filing Information.