IRS Pub 590-A:
"earnings are considered earned and received in the year the excess contribution was made."
The issue then becomes whether the correct distribution amount is shown on 4a this time.
Amount included in income, -0- ,goes in 4b.
Form 8606 (not discussed yet) shows the amount of Roth contributions and conversions not used up by such a situation in an earlier year.
@mgc6288
That's why you use tax software, that's what you're paying for.
@DanaB27
You should add step 13 to your procedure. "TurboTax will ask you about any prior contributions."
