It seems your excess contribution was applies as a Roth IRA contribution for 2023 and therefore the excess was resolved in 2023. To confirm, you didn't make any IRA contribution for 2023?
If his line 24 on his 2023 Form 5329 shows an excess contribution then you might be able to apply it as an 2024 Roth IRA contribution if he didn't make any IRA contributions and your MAGI allows Roth IRA contributions.
- Click on "Search" on the top right and type “IRA contributions”
- Click on “Jump to IRA contributions"
- Select “Roth IRA”
- On the "Do you have any Excess Roth Contributions" answer "Yes"
- On the "Enter Excess Contributions" screen enter the total excess contribution (if it wasn't carried over).
- On the "How Much Excess to 2024?" screen enter how much you want to apply to 2024.
If he cannot apply the excess to 2024 then he will have to take a regular distribution to remove the excess. He will get a 2025 Form 1099-R and this will be entered on your 2025 return and then resolve the excess contribution.
If you had your Roth IRA for 5 years then your distribution is a qualified distribution and won't be taxable.
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