You should amend the 2017 taxes. The penalty will be applied to each year that the excess amounts remain in the accounts.
Note: Wait until your originally
filed return is fully processed before amending. This will avoid errors
with the IRS processing. Once the original return is fully processed, use the
link below for amending instructions.
https://ttlc.intuit.com/questions/1894381-how-to-amend-change-or-correct-a-return-you-already-filed?...
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