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Level 1
posted Feb 3, 2020 4:28:41 PM

Excess roth contribution in 2018

When filling my 2018 taxes I found I was ineligible for roth and had made excess contributions.  I worked with the brokerage house to remove the excess.  The excess was removed to a traditional in early 2019.  I have 1099's for this but they state 2019 on the top.

 

Late in 2019 I made a traditional ira contribution that I later rolled over to a roth IRA.  I have 1099's for these.  How do i report the 2018 excess?  Do i even add the 1099r's to my 2019 filing or just amend the 2018 return?

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2 Replies
Expert Alumni
Feb 3, 2020 5:31:02 PM

You will enter the excess ROTH 1099-R this year on the 2019 return.  The codes in Box 7 will correctly report it so you only pay tax on the earnings.  The directions for entering the Backdoor ROTH can be found at Solved: Backdoor Roth IRA contribution

Level 15
Feb 3, 2020 5:38:29 PM


@tange1 wrote:

When filling my 2018 taxes I found I was ineligible for roth and had made excess contributions.  I worked with the brokerage house to remove the excess.  The excess was removed to a traditional in early 2019.  I have 1099's for this but they state 2019 on the top.

 

 


What is the code in box 7?

 

If a code "P" or "JP" then:

 

A 2018 1099-R with a code "P" in box 7 is taxable in 2018, not 2019

You must amend 2018 to report it. The 2018 1099-R interview will say that code P means "Return of contribution taxable in 2017", but the interview will ask if this it a 2018 1099-R or a 2019 1099-R. Say 2019 and the "taxable in 2017" becomes "taxable in 2018" (the year advances by 1 each year).

The returned contribution is not taxable, but any earnings reported in box 2a are taxable and also subject to an 10% penalty of you are under age 59 1/2.