### Question
What does early distribution tax mean?


### Answer
**Early distribution tax** has the following meaning in *26 U.S.C. § 877A*:

> 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), 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**

