The IRS says April 15. I know of no IRS ruling that the July 15 due date applies to excess salary deferrals removal.
https://www.irs.gov/retirement-plans/plan-participant-employee/retirement-topics-what-happens-when-a...
But that is a moot point because as I already said a 401(k) excess can ONLY be returned by the 401(K) pan trustee and that not not possible if the 401(k) plan no longer exists. You cannot satisfy an excess salary deferral with an IRA distribution. In IRA is NOT a 401(k). What is done is done.
It makes little difference since the amount is only $557 and that must be added to your 2019 income whether removed or not. The ONLY tax difference is when finally distributed from the IRA you will pay tax at your margional tax rate on that distribution but if the IRA is for retirement and invested then the earnings on that $547 over years, could exceed the tax so it might actuall be a benefit to you.
https://www.irs.gov/retirement-plans/plan-participant-employee/retirement-topics-what-happens-when-a...
**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.**
