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The way section 402A(c)(2) of the tax code is written, the excess of $13,557.72 is deemed to be in the designated Roth accounts. This means that $632.70 of Roth IRA contributions at the first employer and all of the Roth contributions at the second employer are excess contributions.
https://www.law.cornell.edu/uscode/text/26/402A
The tax code specifies the deadline to receive any corrective distributions of excess employee deferrals or Roth contributions from a 401(k) as being April 15 of the following year, not the tax deadline, although they are generally the same (except when the tax deadline gets extended). The reference in IRS Pub 590-A applies to IRAs, not to 401(k)s. See IRS Pub 560 for rules for qualified retirement plans.
The consequence is that distributions from the designated Roth accounts are taxable to the extent of the excess contributions and attributable earnings until these amounts are fully distributed. The result is double taxation of the excess and single taxation of the earnings. You won't be able to take distributions from the plan at your new employer until you either separate from service or reach age 59½. You can take distributions from the designated Roth account at the first employer since you have separated from service, but it would be as a regular distribution and, with the excess and attributable earnings being taxable, they would also be subject to a 10% early-distribution penalty. It's likely that the first employer's plan would not report such a distribution as taxable, so you would probably have to file a substitute Form 1099-R to report the distribution as taxable.
The way section 402A(c)(2) of the tax code is written, the excess of $13,557.72 is deemed to be in the designated Roth accounts. This means that $632.70 of Roth IRA contributions at the first employer and all of the Roth contributions at the second employer are excess contributions.
https://www.law.cornell.edu/uscode/text/26/402A
The tax code specifies the deadline to receive any corrective distributions of excess employee deferrals or Roth contributions from a 401(k) as being April 15 of the following year, not the tax deadline, although they are generally the same (except when the tax deadline gets extended). The reference in IRS Pub 590-A applies to IRAs, not to 401(k)s. See IRS Pub 560 for rules for qualified retirement plans.
The consequence is that distributions from the designated Roth accounts are taxable to the extent of the excess contributions and attributable earnings until these amounts are fully distributed. The result is double taxation of the excess and single taxation of the earnings. You won't be able to take distributions from the plan at your new employer until you either separate from service or reach age 59½. You can take distributions from the designated Roth account at the first employer since you have separated from service, but it would be as a regular distribution and, with the excess and attributable earnings being taxable, they would also be subject to a 10% early-distribution penalty. It's likely that the first employer's plan would not report such a distribution as taxable, so you would probably have to file a substitute Form 1099-R to report the distribution as taxable.
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