For 2022 and 2023, unfortunately, you can't recharacterize because it is too late. The rules for recharacterization are that it must take place by the tax filing deadline. So, if you file an extension, you have until the extended tax filing deadline, typically October 15. (So 2022 Roth contributions would need to have been recharacterized by 10/15/2023).
There are a couple of options for you for your 2024 contribution if you do not filed jointly, which you can read about here: What happens if I made an excess Roth IRA contribution because my modified adjusted gross income is ...?
- Apply the excess to next year
- Remove only the excess contribution after your tax deadline- 6% excess contribution penalty on the 2024 return, but you can keep the earnings in the Roth account
- Withdraw the excess contribution plus earnings- No 6% penalty for 2024 excess contribution on 2024 tax return
For the 2022 and 2023 excess contributions, you should have paid a 6% penalty in 2022 and 2023 on your 1040, so you should amend those years. You are subject to a 6% penalty on the excess contributions for every year that the money stays in the account. So 2022, 2023, and 2024 tax returns (unless you remove 2022 and 2023 contributions and earnings before you file your 2024 return) will all have a 6% penalty. You will need to remove the money and pay the 10% early withdrawal penalty to avoid the 6% tax being charged yearly.
