June 6, 2019 7:14 AM
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Your son's ROTH IRA contributions can not exceed $5,500 or or his taxable earned income for the tax year, whichever is "LESS". So assuming he had $3000 of income and every penny of it was earned, and every penny was taxable, he contributed $2500 more to the ROTH than he earned. So there's a penalty for that.