No, you don't need to file an amended return. For purposes of determining excess contributions, any contribution that
is withdrawn on or before the due date (including
extensions) for filing your tax return for the
year is treated as an amount not contributed. This treatment only
applies if
any earnings on the contributions are also
withdrawn. The earnings are considered earned and received in the year
the excess
contribution was made.
Since you had no earnings on your contribution, there is nothing to report, and you If there had been earnings on your contribution you did not withdraw, and you timely filed your 2015 tax return
without withdrawing both the contribution and the earnings that you made in 2016, you had
to have the contribution returned to you within 6 months
of the due date of your 2015 tax return, excluding extensions. In that case, (or if this were a 2016 issue)you would file an amended return with “Filed pursuant to section 301.9100-2” written at the top. Report any related earnings on the amended return and include an explanation of the withdrawal. Make
any other necessary changes on the amended return.
