I made a small ($32) excess Roth contribution in 2013 (which shows on the 2013 return as 2012 but there was no entry made on the 2012 return?). I withdrew the excess in March 2014 with .84 (cents) earnings. I have a 1099-R from 2014 showing the distribution and earnings (box 7 code PJ) . Then, failed to report the 1099-R on my 2014 return so the excess appears on my 2015 and my in progress 2016 return. Must I amend my 2014 Federal and State returns and the 2015 Returns? How do I "force" my 2016 return to eliminate the $2 fine? Any help would be appreciated.
