I just realized that I have over-contributed my Roth IRA in 2016 by a couple hundred dollars. How do I report it in 2018 tax return? (I was single in 2016 but now file jointly with my spouse.) I have looked into 5329 form but it only covers the overcontribution of the current tax year. In addition to the two 6% penalty, will I need to pay income tax based on that?
