ir63
Level 2

2021 excess Roth Ira contribution

I made extra contribution of $3250 to my Roth Ira in 2021. I am trying to apply extra contribution to 2022.

I contacted my broker and got my 2022-ROTH-IRA 1099-R form.  The box 1 of the form (Gross distribution) is $2592 and all other boxes are blank, the code in box 7 is "PJ". I am trying to amend my 2021 tax return and don't see any penalty. I was under impression that it should be 6% penalty. Did I miss anything?