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Deductions & credits
The computation period begins on the date of the first part of the excess contribution. Since the excess contribution $150 occurred when the $200 deposit was made and that the first $1.00 of interest occurred before that, it seems to me that the adjusted opening balance would be $1301.00. (If the $200 contribution was made before the $100 contribution, $1300 would be the adjusted opening balance. I'm instead assuming that $100 was contributed, $1.00 was earned, $200 was contributed and then $1.10 was earned, in that order.)
Adjusted closing balance is $1302.10.
Attributable earnings on a $150 excess contribution would be
$150 * (1302.10 - 1301.00) / $1301.00 = $0.13
Regardless of which calculation is correct, the attributable earnings round to zero when reported on your tax return.