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Level 2
posted Feb 26, 2023 5:27:59 PM

401k excess contribution and 1099-R

Hello,

 

I had excess 401k contribution between two employers in the year 2021. I withdrew excess contribution amount in early Jan 2022 and filed that $$ amount as deferral income for the year 2021 (filed before April 2022).

 

Now, Fidelity sent me TWO 1099-R forms, one with code "P" (for excess contribution withdrawal) and 2nd 1099-R with code "8" (for the gain on excess contribution)

 

Since I already included excess contribution $$ in 2021 year filing...should I ignore 1099-R with code P OR I have to file amendment for 2021?

 

The Turbotax software says, I have to file amendment...but in reality I think it is not needed.

 

Can you please clarify? If my above understanding is correct (meaning I should ignore 1099-R) then I wish Turbotax change the language and provide better explanation to avoid further confusion.

 

For 2nd 1099 with code 8, I have to file that as income for 2022.

 

Thank you for your help in advance!

0 6 2178
1 Best answer
Expert Alumni
Mar 4, 2023 9:35:59 AM

Yes, as fanfare stated you can ignore the 2022 Form 1099-R with code P since you already included it on your 2021 return. Only include the 2022 Form 1099-R with code 8 on your 2022 tax return.

 

 Pub 525 states "If the distribution was for a 2021 excess deferral, your Form 1099-R should have code P in box 7. If you didn't add the excess deferral amount to your wages on your 2021 tax return, you must file an amended return on Form 1040-X." You already added it to your wages on your 2021 return therefore you can ignore it. The IRS can tell that you reported it on your 2021 return when they look at your Form 1040.

 

@Cooldudude20 

6 Replies
Level 15
Feb 26, 2023 5:31:39 PM

P is for prior

it is telling you to amend your 2021 return for that amount.

but you already reported that amount, so there is nothing to do.

@Cooldudude20 

 

Level 2
Mar 4, 2023 8:31:50 AM

Thank you! So, should I ignore the 1099-R form I received from Fidelity? If yes, will it flag into IRS system for not reporting? Appreciate your help! Thank you!

Expert Alumni
Mar 4, 2023 9:35:59 AM

Yes, as fanfare stated you can ignore the 2022 Form 1099-R with code P since you already included it on your 2021 return. Only include the 2022 Form 1099-R with code 8 on your 2022 tax return.

 

 Pub 525 states "If the distribution was for a 2021 excess deferral, your Form 1099-R should have code P in box 7. If you didn't add the excess deferral amount to your wages on your 2021 tax return, you must file an amended return on Form 1040-X." You already added it to your wages on your 2021 return therefore you can ignore it. The IRS can tell that you reported it on your 2021 return when they look at your Form 1040.

 

@Cooldudude20 

Level 2
Mar 4, 2023 11:56:40 AM

Got it! Thank you so much for your quick response! Much appreciated!

Level 2
Mar 27, 2023 11:17:30 AM

@DanaB27 I have a similar case too, I withdrawal the excess contribution $$ amount in April 4th 2022, the only difference is that I didn't file the excess contribution $$ in 2021 year filing. I included both 1099-R code P and 8 in 2022 tax return, do I need to amend 2021 tax return to include both code P and 8?

Expert Alumni
Mar 28, 2023 7:43:51 AM

Yes, if you didn't add the excess deferral to your 2021 wages with the steps below then you will need to amend your 2021 tax return and add the 2022 Form 1099-R with code P. The 2022 Form 1099-R with code 8 belongs on your 2022 tax return. 

 

To add an excess deferral to the wages (either follow these steps or enter the 2022 Form 1099-R with code P):

 

  1. Login to your TurboTax Account 
  2. Click "Wages & Income" (under Federal) on the left side of your screen
  3. Scroll  down to "Less Common Income" and click "Show More"
  4. Scroll down to "Miscellaneous Income, 1099-A, 1099-C" and click "Start"
  5. Select "Other income not already reported on a Form W-2 or Form 1099" and click "Start"
  6. On the "Did you receive any other wages?" screen answer "Yes" and click "Continue"
  7. Continue until you get to the "Any other earned income" screen, answer "Yes" and click "Continue"
  8. On the "Enter Source of Other Earned income" screen select "Other" and click "Continue"
  9. On the "Any Other Earned Income" screen enter "2022 Excess 401(k) Deferrals" for the description, enter the amount and click "Done".

 

 

Please be aware, TurboTax knows to ignore the 2022 Form 1099-R with code P on your 2022 tax return, therefore it doesn't matter if you keep or delete the form on your 20222 tax return.

 

@j zhou