topic Re: Excess Roth Contributions. Recharacterization? in Retirement tax questions

Excess Roth Contributions. Recharacterization?

christine1 — Fri, 06 Feb 2026 14:58:46 GMT

I have excess Roth contributions for 2025.

If I have those recharacterized to my IRA, does that remove the excess taxes?

Does it become a contribution to my IRA as though I'd put it there in the first place?

Thanks.

Re: Excess Roth Contributions. Recharacterization?

dmertz — Fri, 06 Feb 2026 19:00:58 GMT

Assuming that the reason for the excess contribution is that your MAGI is too high rather than having insufficient compensation to support the contribution, yes, it removes the excise tax.

Yes, the recharacterization causes it to become a contribution to your traditional IRA as though you had put it there in the first place.

Re: Excess Roth Contributions. Recharacterization?

fanfare — Sat, 07 Feb 2026 00:39:35 GMT

recharacterization: the original amount to the first IRA you report as contribution to the second IRA, earnings move but for basis that is ignored.
You must use a trustee-to-trustee transfer before the due date April 15,2026 ( or Oct 15, 2026 if 1040 was timely filed or extended).
Contact custodian for correct form to recharacterize.

Report this on your tax return for the year during which the contribution was made.
Treat the contribution as having been made to the second IRA on the date that it was actually made to the first IRA.

Attach a statement to your tax return describing the recharacterization and how you treated the contribution to the second IRA.

To report a non-deductible contribution, Form 8606 must be attached.

@christine1