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"Tax on Excess Accumulations" specifically refers to a penalty for not taking your Required Minimum Distribution (RMD) from a retirement account (like a Traditional IRA or 401(k)).

The IRS requires you to start taking money out of these accounts once you reach age 73 (formerly 72); if you don't take the full amount, they will charge an "excise tax" on the shortfall (25% or 10% with a waiver).

The program thinks you missed an RMD because:

• When you entered your 1099-R, you may have answered "No" (or left a blank) when asked "Was this a Required Minimum Distribution?"
• If you have an inherited IRA, the RMD rules apply regardless of your age (a missed distribution).
• If you have multiple accounts and entered the total RMD amount into a single 1099-R, the program may think the other accounts missed their distributions. You must enter the RMD info for each 1099-R individually.

It is often faster to delete the forms than to try to find the one wrong "Yes/No" click.

1. Open or continue your return.
2. Under Federal tab, Click on Wages & Income.
3. Scroll to Retirement Plans and Social Security and Click on Show More.
4. Click Start/Revisit next to IRA, 401(k), 403(b) (Form 1099-R).
5. On the summary screen, click the trash can icon next to every 1099-R listed.

Add your 1099-Rs back one by one. When you see:

• "Was this a withdrawal of a Required Minimum Distribution?", Answer "YES" if you are over 73, or this is an Inherited IRA.
• "How much of this distribution was an RMD?", Click on "The entire amount was an RMD" (unless you took out way more than required).
• "Did you miss a required distribution?", Make sure you select "No, I took the full RMD" or "None of these plans failed to withdraw the RMD."

If the tax is still there (Form 5329 - Additional Taxes on Qualified Plans (including IRAs) and Other Tax-Favored Accounts is being generated):

1. Click on Tax Tools, then Click on Tools, and then Click on Delete a Form. 
2. Look for Form 5329 and delete it.

If you actually missed an RMD, the program will ask if you want to request a waiver in the 1099-R section (answer Yes).  The IRS is often lenient if you show it was a "reasonable error" and you take the distribution immediately after realizing the mistake.