Assuming that this was a contribution for 2024 made in 2024 and returned in 2024, you'll receive a Form 1099-R with codes J and 8 in box 7 that must be entered into TurboTax. On the Form 1099-R the $73 will be present in box 2a and will be included in box 1 along with the amount of the contribution that was returned. TurboTax will include the $73 on Form 1040 line 4b as taxable.
