STT4
Level 2

Retirement tax questions

Is there a minimum dollar amount from IRS.gov for a tax amendment?

 

In 2023, I paid $300 (6% extra tax on excessive IRA Roth withdrawal $5,000).  Am I still required to submit a 2023 amendment for the 2024 1099-R Fidelity Excess contribution $202.33 taxable amount?