If when filing MFJ MAGI would be under
$198,000 for 2021 (deadline to amend is generally April 15, 2025)
$204,000 for 2022
$218,000 for 2023
amending these tax returns to MFJ would eliminate the excess Roth IRA contributions (provided that the contributions are not excess due to having insufficient supporting compensation in the corresponding year). Both spouses would need to agree to amend to MFJ.
Otherwise, excess-contribution penalties are due for all of these years and and the excess would need to be resolved by making a distribution equal to the amount of the excess (with no adjustment for investment gain or loss) before the end of 2024 to avoid another penalty for 2024.
