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Level 1
posted Mar 3, 2025 6:45:06 PM

Should you submit multiple return of excess IRA contributions forms as MAGI continues to go up?

Is this example how you would handle MAGI decreasing allowable contribution to Roth IRA?

Round One Example:

  • Contributed: $7,000
  • Maximum allowed: $5,200 (due to MAGI)
  • Excess contribution: $1,800
  • Earnings on the excess contribution: $200

Round Two Example:

  • New income reported on 1099-R: $200
  • New max allowed: $5,000 (due to new MAGI)
  • New excess contribution: $200
  • New earnings on the excess contribution: $10

Round Three Example:

  • New total income reported on 1099-R: $210
  • New max allowed: $5,000 (unchanged, so the loop stops)

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1 Best answer
Expert Alumni
Mar 4, 2025 4:51:12 AM

Yes, the earnings on the excess contribution can cause a new excess contribution because it changes your MAGI. Yes, you can request multiple withdrawals of excess contributions plus earnings. Or you can try to withdraw a little extra the first time to avoid the loop.

 

Please see What happens if I made an excess Roth IRA contribution for other options and additional information. 

2 Replies
Expert Alumni
Mar 4, 2025 4:51:12 AM

Yes, the earnings on the excess contribution can cause a new excess contribution because it changes your MAGI. Yes, you can request multiple withdrawals of excess contributions plus earnings. Or you can try to withdraw a little extra the first time to avoid the loop.

 

Please see What happens if I made an excess Roth IRA contribution for other options and additional information. 

Level 15
Mar 4, 2025 5:33:04 AM

An alternative would be to recharacterize the excess to be a traditional IRA contribution instead.  This avoids any change in MAGI, but might result in a nondeductible traditional IRA contribution.  Because when you have basis in nondeductible traditional IRA contributions you must tracking that basis until you have nothing left in traditional IRAs at the end of some year as a result of making distributions and Roth conversions from your traditional IRAs.  Distributions from your traditional IRAs will be a proportionate mix of nontaxable basis and taxable amounts.