Deductions & credits

Thank you all.  Let me make sure that I understand what this means on a practical basis.  First, I have to amend my taxes to reflect that amounts contributed to my 401(K) above the $22,500 level are taxable income. Second, I can (and probably should) withdraw the excess contributions to the Roth, because they are no longer entitled to the sheltering of earnings they otherwise would have received on distribution.