If you are talking about paying the 6% penalty on excess contributions carried over to next year, this amount is calculated on form 5329 and is automatically carried to line 6 on Schedule 2 of your 1040.
If you are talking about having to pay income tax on the excess contributions, note that the excess amount is automatically added to line 8 (Other Income) on Schedule 1 (1040), so it is added to your taxable income.
[Edited 4/2/2020 11:26 am CDT - updated for 2019]
If you are talking about paying the 6% penalty on excess contributions carried over to next year, this amount is calculated on form 5329 and is automatically carried to line 6 on Schedule 2 of your 1040.
If you are talking about having to pay income tax on the excess contributions, note that the excess amount is automatically added to line 8 (Other Income) on Schedule 1 (1040), so it is added to your taxable income.
[Edited 4/2/2020 11:26 am CDT - updated for 2019]
so what your saying is i don't need to worry about paying the taxes on the excess contributions and its already calculated into my taxes? i was refunded the excess amount so i shouldn't be penalized.
i looked at my 1040 and line 21 had the excess amount filled in.