I filed 2015 return with married filing separate status. Because of filing status I had to pay penalty for excessive roth ira contributions. I recently amended that return by changing my filing status to "married filing jointly". IRS did approve my refund, I received check but refund doesn't include penalty I paid. Because I am changing filing status there should be no penalty for contributions I made. In IRS transcript it shows my penalty amount with 896 code - overpayment credit offset. Can someone help me how to get back refund for penalty I paid ?
