MFS Roth penalty

[Deconstruct]

My husband and I married last year. We decided to file separately. He does not have a Roth but I do. He has already filed his taxes. I did not know I’d be penalized for my Roth contribution if we filed separately (and my magi is over $10,000). 

How long does this 6% penalty apply? If we decide to file jointly next year, do I still have to pay the penalty?

[MinhT1]

When you file as Married filing separately, you cannot contribute to a Roth IRA if your MAGI is more than $10,000,

Any excess contribution not withdrawn before the due date of your tax return is subject to an excise tax of 6%. And this excise tax is payable for every tax year that the excess remains in your Roth IRA account. It only ceases when you withdraw the excess (together with any related earnings). It will not cease if you file jointly next year.

[dmertz]

The 6% penalty applies every year until the excess is corrected.  By the due date of your 2021 tax return, including extensions, you can ask your Roth IRA custodian to either recharacterize the Roth IRA contribution to be a traditional IRA contribution instead (which may or may not be deductible) or make a return of contribution (with the corrective distribution being adjusted for investment gain or loss).  Otherwise you can leave the 2021 contribution as is, pay the 6% penalty for 2021 and either apply the excess as your 2022 contribution, assuming that you will be eligible to make a 2022 contribution of that amount or obtain a regular distribution of exactly the amount of the excess with no adjustment for investment gain or loss.