While working on excessive Roth contribution for tax year 2022, TT asks for value of Wife's Roth IRA on December 31st, 2023. The note says to include any contributions made after 2023 that were for tax year 2023. Excluding contributions made after DEC 2023, what value do I use for calendar year 2023: Is it the FMV in Box 5 from Form 5498?
