Generally, you would calculate the additional tax penalty on Form 5329 if you qualify for one of the exceptions and your retirement plan did not report the exception on Form 1099-R in box 7. If the exception is properly coded in box 7 of your 1099-R form, you do not need to fill out Form 5329.
The hillslope profile position that forms the steepest and generally linear, middle portion of the slope. In profile, backslopes are commonly bounded by a convex shoulder above and a concave footslope below. They may or may not include cliff segments (i.e., free faces). Backslopes are commonly erosional forms produced by mass movement, colluvial action, and running water.
The definition of backfill is material used to refill a hole, usually what was previously dug out of the hole. Dirt and gravel are examples of backfill. verb. Backfill is defined as to return soil and other materials to a hole after it was dug.