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New Member
posted Jul 24, 2021 1:56:18 PM

I made an over contribution to my Roth IRA, but already paid all my penalties and claimed it on my last years taxes. It is telling me I need to amend 2019 taxes, Why??

I made over contributions but when filing my 2019 taxes, I paid all the penalties, and nothing in my income changed (or was incorrect). Now in 2020 (yes my income has changed, so I made the correct adjustments) when filing my 2020 taxes, and adding my 2020 Roth IRA contributions, I am being told I need to amend 2019 taxes? I don't see how this is correct. Can someone advise on why this might be? Or if something is just being imputed incorrectly?

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9 Replies
Level 15
Jul 24, 2021 5:17:36 PM

Did  you have the excess returned and have a 1099-R with a code JP in box 7?

New Member
Jul 24, 2021 6:19:41 PM

@macuser_22 Thanks for your reply! I am not sure what you mean by having the access returned? But, yes, I did receive a 1099-R form with that code in box 7.

Level 15
Jul 24, 2021 6:23:24 PM


@colie-bops wrote:

@macuser_22 Thanks for your reply! I am not sure what you mean by having the access returned? But, yes, I did receive a 1099-R form with that code in box 7.


delete.

Level 15
Jul 24, 2021 6:24:15 PM

Did you take the EXCESS (over contribution) back out of the account?

Level 15
Jul 24, 2021 6:30:05 PM


@colie-bops wrote:

@macuser_22 Thanks for your reply! I am not sure what you mean by having the access returned? But, yes, I did receive a 1099-R form with that code in box 7.


Oh - yiu said "that code".  That *IS* a return of contribution.   If there is an amount in box 2a then that is the taxable earnings that were returned.  Box 1 it the total amount removed.  The earnings are taxable in the tax year that the contribution was for - 2019, therefore you must amend 2019 to report it.

 

I don't know what you mean that you "paid the penalty", because a timely return of contribution (which the code JP 1099.R says you did) does not have any penalty, only the tax on the earnings as reported on the 1099-R box 2a.    (f box 2a is blank then there are no earnings so nothing need to be done at all.)

New Member
Jul 24, 2021 6:51:17 PM

@macuser_22  Oh, I see! This is starting to make sense now. Yes, I took the money out, but had obviously earned "earnings" on that over contribution I had put in, and that is what I am being taxed on, and then therefore need to report on my 2019 tax return. Ah, yes, so I neglected to figure the amount of earnings from the amount I took out, which is why I am being asked to amend. 

Level 15
Jul 24, 2021 6:54:42 PM


@colie-bops wrote:

@macuser_22  Oh, I see! This is starting to make sense now. Yes, I took the money out, but had obviously earned "earnings" on that over contribution I had put in, and that is what I am being taxed on, and then therefore need to report on my 2019 tax return. Ah, yes, so I neglected to figure the amount of earnings from the amount I took out, which is why I am being asked to amend. 


That is correct, but what "penalty" did you pay since the 1099-R box 2a earnings are the ONLY thing that must be reported.

New Member
Jul 24, 2021 7:03:23 PM

@macuser_22 I think I must have misspoke about the penalty for 2019. I had adjust for 2018, and that was the penalty fine, I had stuck in my head. Thank you for your response!! Super helpful! I honestly wasn't sure if I would get a response on here or not, so it was very much appreciated!!! 🙂 

Level 15
Jul 24, 2021 7:16:30 PM

Glad I could help.

 

When you amend 2019 and enter the 1099-R with code JP, don't worry if it says "taxable in 2018. it will ask which year the 1099-R is for, 2029 or 2020. choose 2020 and then it is taxable in 2019 and not 2018.