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Retirement tax questions
In what year did you make the contribution? If you contributed in 2025 and you will have sufficient compensation to treat the $X as a contribution for 2025 instead, you can claim only the portion that you were eligible to contribute for 2024 as the contribution for 2024 and claim the $X deposited was a contribution for 2025. The IRA custodian only tracks the year in which the contribution was made, not the year for which the contribution was made, so you are free to treat any portion of the contribution made in 2025 before your filing deadline as being for whichever of these years you like. It's your responsibility to track the year for which the contribution is made.
Of course if you made the contribution in 2024, you can't treat any of it as a contribution for 2025 without first paying the 10% excess contribution penalty on the $X using Form 5330. Otherwise, you should be able to obtain a return of the $X contribution (accompanied by the attributable net income) and not have to treat the $X as an excess contribution for 2024.