$31,115 is more than $31,000. How did he contribute that much to a Roth 401k? 401k contributions can only be made by payroll deduction and the employer should have blocked him from going over.
Also, make sure you not entering the contributions in the IRA section. 403b contributions are reported on the W-2 and are automatically captured by the IRS. Do not enter them again later in the IRA section. A 401k plan is NOT an IRA--they are controlled by different sections of the law and some of the rules are different, even though they have a similar purpose.
