Thanks for the guidance. I think what is confusing is that I'm focused on potentially exceeding the income limits vs excess contributions. My understanding is that for tax year 2022 the MAGI ceiling to contribute to a Roth IRA is $144k for a single person which I have historically not reached. So, if I don't exceed any Roth IRA contribution limits but because of unexpected income at the end of the year have a MAGI of $150k, which exceeds my ceiling, what does the IRS do and what should I do?
