It's 11 months too late to contribute to a Roth IRA for 2023.
If your 2023 tax return did not include any Retirement Savings Contributions Credit for the Roth IRA contribution your wife intended to make, no amendment to the 2023 tax return is needed because the Roth contribution is not reflected anywhere on your 2023 tax return. However, you'll want to correct TurboTax's Roth IRA contribution basis tracking for your wife by removing the $7,500 that was not contributed. If the entry of your wife's proposed Roth IRA contribution into 2023 TurboTax did result the an increase in the Retirement Savings Contributions Credit, you'll need to amend the 2023 tax return and pay the additional tax.
