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Get your taxes done using TurboTax
Avoiding the penalty for 2014 would have required receiving a gain or loss adjusted distribution of the excess and, if there was a gain, paying tax and possible early-distribution penalty on the gain with your 2014 tax return. However, you are beyond the 3-year statute of limitations for receiving a refund of the penalty paid, so that's not a possibility.
In what year did you receive the corrective distribution, the year of the Form 1099-R you are referring to?
‎October 8, 2019
1:07 PM