taxman17
Returning Member

Get your taxes done using TurboTax

In the 2019 return the 6% penalty for the excess contribution should be reported on the IRS 5329 form.

 

The distribution that you received to correct the excess should be reported on the 2012 taxes. To determine the taxability of the distribution refer to "A Comprehensive Guide to Tax Treatments of Roth IRA Distributions" found on the internet.