After you file

i noticed in that publication that you can deduct an excess contribution in a later year. Here are the conditions.

You can’t apply an excess contribution to an earlier year even if you contributed less than the maximum amount allowable for the earlier year. However, you may be able to apply it to a later year if the contributions for that later year are less than the maximum allowed for that year.

You can deduct excess contributions for previous years that are still in your traditional IRA. The amount you can deduct this year is the lesser of the following two amounts.

• Your maximum IRA deduction for this year minus any amounts contributed to your traditional IRAs for this year.

• The total excess contributions in your IRAs at the beginning of this year.

There is a worksheet Worksheet 1-5. Excess Contributions Deductible  in the Pub 590 that helps you determine how much  excess contributions for previous years that you can deduct this year. Check it out.