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New Member
posted Jun 4, 2019 1:12:25 PM

I changed jobs in 2017 and contributed too much to my 2nd 401k, resulting in total contributions over $18,000. I just received an excess distribution. What do I do next?

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24 Replies
New Member
Jun 4, 2019 1:12:26 PM

Do I need to change anything for my 2017 tax return?  Do I forget about this until my 2018 tax return?

Level 10
Jun 4, 2019 1:12:27 PM

  1. Go to Wages & Income -> Less Common Income -> Miscellaneous Income, 1099-A, 1099-C.
  2. Click Other income not already reported on a Form W-2 or Form 1099.
  3. Answer Yes, you received other wages.
  4. Proceed to the Any Other Earned Income page and answer Yes.
  5. click past next 2 screens till you reach the excess salary deferral screen
  6. Did you earn any other wages answer YES
  7. Choose "OTHER"
  8.  "Excess 401k salary deferral" in the description and enter the amount including earnings that were withdrawn

TurboTax will include the amount as wages on your tax return.

This is because in 2018 you will receive a updated earnings statement or 1099 dated for 2017 and would have to amend your return to process the excess payment.  Now you won't have to amend the return and all the money was reported as income that otherwise is currently considered deferred... Note , your state may not allow 401k deferred income so if your state does not, you may have to adjust this out as otherwise you would be recording the income twice if your state does not allow 401k pretax benefits.

The earnings or losses will be reported in the year of the withdrawal which most don't notice till a year lag. This is because we are cash basis taxpayers.

I hope this was helpful?

New Member
Jun 4, 2019 1:12:28 PM

It seems like we are paying the taxes on the excess contribution this year rather than the next. So, how do we make sure that we do not re pay it next year too, but only pay the taxes on the interest accrued by the over contribution.

Level 10
Jun 4, 2019 1:12:29 PM

your 1099 will be for the prior year.... won't be reportable to the current year.

New Member
Jun 4, 2019 1:12:31 PM

This conflicts with the specific instructions in Turbo Tax itself that say that you should complete the retirement income portion of the return AS IF you received an 1099R.  Include the amount returned to you as a distribution.  You report a loss as extra income in the section for 1099 misc.  Then on your 2019 return, the loss can be recovered.  

New Member
Jun 4, 2019 1:12:32 PM

Do you change the amount on the w2 section if the employer included the overage on the w2?

Level 10
Jun 4, 2019 1:12:34 PM

no, never change the w-2

Level 10
Jun 4, 2019 1:12:35 PM

@smiyasato it does not conflict, it does the same thing...

New Member
Jun 4, 2019 1:12:37 PM

I'm in this same situation right now, but my 401k is a ROTH. I'm guessing that I won't be taxed on the return of excess because it was already taxed. TurboTax says to fill out the 1099-R but Fidelity won't send one until next year (which seems "normal"). The instructions aren't clear on how to fill out this form for a traditional vs roth 401k, and I don't want to be taxed on the excess since it was already taxed when going in... any advice?

Also, I overcontributed $4163 and my refund from my 401k plan was $3876, so I'm assuming it's because of a loss in the market between contribution time and refund time. I'm concerned that when I enter the actual refunded amount of $3876, it won't match the overage of $4163 and that will be a red flag?

Level 10
Jun 4, 2019 1:12:38 PM

The 1099 won't be received till next year but will report it to 2018.  since Roth is taxable income, wait till next year, you will be taxed only on the gains.  
You will receive a Form 1099-R with Code "8" in Box 7 for the earnings or losses in the year excess was withdrawn.  If you withdrew the excess in 2019, this will go on your 2019 Tax Return. you only report the overcontribution as income this year 2018.

Yes your 401k overcontribution appears to be a loss. The excess deferral $4,163 is taxable in the year deferred. The loss is deductible in the year received. You will get a net check but you will claim income for the full amount this year, will receive a Form 1099-R for the full amount with code P next year. Next year you will report the loss and it will be in other income with "Loss on Excess 401k Deferral Distribution"

New Member
Jun 4, 2019 1:12:40 PM

When I followed the instructions to add 401K excess deferral as misc income, it all works fine until I go to file and then it complains that there are too many 401K contributions and will not let me file.  What do I do?

Level 10
Jun 4, 2019 1:12:41 PM

you won't be reporting the loss till next year as it gets deferred till the year paid.

New Member
Jun 4, 2019 1:12:42 PM

There is no loss.  I had money moved out of 401k into other account and added misc income so that i would pay tax on the amount (as other question stated)  Seems to be  ok, excess was untaxed and was on w2, when i declare it as misc income it becomes taxed.  Turbo tax will not let me file since w2 exceeds the 401k amount for the year.  I cant get modified w2 as both companies are out of business.

Level 10
Jun 4, 2019 1:12:44 PM

"Also, I overcontributed $4163 and my refund from my 401k plan was $3876, so I'm assuming it's because of a loss in the market between contribution time and refund time."   You can't net them...  per this statement there was a loss on the overcontribution....

New Member
Jun 4, 2019 1:12:45 PM

I followed the instruction above and added misc. income but when I try to e-file, it keeps rejecting with error as my w2 elective deferrals still shows I am over the limit. Was any steps missing above or do I take out the 401k contribution amount from w2?

New Member
Jun 4, 2019 1:12:46 PM

I followed the instruction above and added misc. income but when I try to e-file, it keeps rejecting with error as my w2 elective deferrals still shows I am over the limit. Was any steps missing above or do I take out the 401k contribution amount from w2?

New Member
Jun 4, 2019 1:12:48 PM

I followed the instruction above and added misc. income but when I try to e-file, it keeps rejecting with error as my w2 elective deferrals still shows I am over the limit. Was any steps missing above or do I take out the 401k contribution amount from w2?

Level 10
Jun 4, 2019 1:12:49 PM

seems like there may be a TT issue .  I'm not their employee.  Sorry, I just looked and found many are having this issue.  <a rel="nofollow" target="_blank" href="https://ttlc.intuit.com/replies/7327357">https://ttlc.intuit.com/replies/7327357</a>

New Member
Jun 4, 2019 1:12:51 PM

Turbo tax is automatically adding the excess back into wages! I too tried to complete a 1099R and it then doubles the amount added back to wages. So the wages on my tax return do not match W-2 wages but it does reflect the additional 401k income in wages on line 1 of the return  

Level 10
Jun 4, 2019 1:12:52 PM
Level 10
Jun 4, 2019 1:12:53 PM

You will receive a Form 1099-R with Code "8" in Box 7 for the earnings or losses.  If you withdrew the excess in 2019, this will go on your 2019 Tax Return.  Only report the excess contribution in 2018

New Member
Jun 4, 2019 1:12:55 PM

when you enter the amount under "sources of other income"---should you report the full amount that was withdrawn, or the amount distributed by the 401k sponsor, in which case my 401k sponsor automatically removes 20% for federal taxes

New Member
Jun 4, 2019 1:12:56 PM

when you enter the amount under "sources of other income"---should you report the full amount that was withdrawn, or the amount distributed by the 401k sponsor, in which case my 401k sponsor automatically removes 20% for federal taxes

New Member
Jun 4, 2019 1:12:58 PM

I am on the same boat... TT won't let me file because I am $65  over the $18500 limit, I added the $65 as "Other" as indicated and will submit a paper file. Hope it works out. None of the employer plans want to refund the $65, I wonder if that will have any effect other than double taxation when I retire and withdraw. Thanks for hte help