I am working on amending my 2023 tax return for excess Roth IRA contributions withdrawn in January 2024. I am including the additional income earned from the withdrawn contributions of $221.01 and having to pay tax on that income, but I don't understand why in my amended return in 2023 Turbo Tax, it's calculating an additional 10% tax in Form 5329 (Part I Line 4). Is that correct? Is it because I am correcting my tax return after all the deadlines? I corrected the excess contribution prior to the tax deadlines, but am just now correcting my return for the additional income. Thank you for any help.