Thank you for the answers.
So how should I treat all these errors in my Tax Return in 2026?
I really dont want to go back to Vanguard again and make the situation even worse.
a. Should I leave the whole confusion as it is now and explain to IRS if audited that the excess contribution distribution was a mistake since I never overcontributed to my Roth (according to 5498) so I made the rollover with the same amount (with $0.43 diff) and later I made another distribution?
b. Should I request for a new excess contribution removal of the remaining rollover shares amount of each share ie 1.871 - 1.83 = 0.041 VFIAX and 21.35 - 20.833 = 0.517 VTWAX ?
I'm really confused here how this needs to be treated with the IRS.
My understanding is that:
a. the initial distribution of excess contributions is not taxable since in reality I never made an excess contribution and I just took out $1901.81 from my Roth.
b. the rollover to my Roth was compeletey wrong because IRS doesnt allow rollover when contribution are excess contributions, and because also Vanguard didnt rollover same amount of shares but same $$ amount (with $0.43 diff).
c. This rollover transfer was removed for the reason explained in b but the shares removed are slightly less from the shares transfered with the rollover.
