Retirement tax questions

Reporting the excess has nothing to do with e-fileing.   Two separate things.  You need to report the excess on the 2018 tax return whether you can e-file or mail file.     Reporting the excess using the "code P" method or using the "Miscellionious Income " both do the same thing.    Reporting it now, means that it will not be necessary to go back and amend 2018 next year after the real 1099-R arrives.

(You do not *have* to report the excess at all now if you prefer to wait until 2020 for the actual 1099-R and the amend 2018 to report it.   This method simply saves you the trouble of amending).

**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.**