If you have an excess Roth contribution for 2019 then you can ask the IRS trustee for a "Return of excess contributions" before the July 15 due date.
For prior years excess then an amended return for each year with a 5329 form for that year with 6% penalty that repeats each year that the excess is in the IRA until removed with a normal distribution.
See this for the allowed Roth contribution limit:
The most you can contribute to all of your traditional and Roth IRAs is the smaller of:
For 2019, $6,000, or $7,000 if you’re age 50 or older by the end of the year; or
your taxable compensation for the year.
(Taxable compensation is generally wages that you worked for - W-2 or net self-employed income minus the deducible part of the SE tax, but can include commissions, certain alimony and separate maintenance, and nontaxable combat pay ).
See IRS Pub 590A "What is compensation" for details:
https://www.irs.gov/publications/p590a#en_US_2018_publink1000230355
See this IRS article for Roth contribution limits:
https://www.irs.gov/retirement-plans/roth-iras
**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**
