### Question
How is the term early distribution tax defined?


### Answer
The term **early distribution tax** is defined in *26 U.S.C. § 877A* as the following:

> any increase in tax imposed under section 72(t), 220(e)(4),[1](#877A_1_target) 223(f)(4), 409A(a)(1)(B), 529(c)(6), 529A(c)(3), or 530(d)(4)

#### Citation:
  - *26 U.S.C. § 877A*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter N-Tax Based on Income From Sources Within or Without the United States > PART II-NONRESIDENT ALIENS AND FOREIGN CORPORATIONS > Subpart A-Nonresident Alien Individuals**

