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Level 2
posted Feb 7, 2024 11:47:09 AM

How to amend for return of excess IRA contribution

I received a 2023 1099-R showing the 2022 tax year return of excess (Roth IRA) contribution (including earnings) done in early 2023 before I filed my 2022 income taxes.  This 1099-R was entered on my 2023 Turbotax, and I don't see it was used as a factor in determining my 2023 taxes.  When I entered it into Turbotax, I did get a one time popup indicating I might have to amend my 2022 tax return.  When I try to do that by launching 2022 Turbotax and enter the 2023 1099-R info, with the code PJ, 2022 Turbotax lists it as "return of contribution taxable in 2021" (incorrect).  There is another option for code 8 "return of contribution taxable in 2022" (correct, but that is not the code that appears on my 2023 1099-R).  It would seem entering code 8 instead of PJ would be the way to go to have it compute the correct taxable amount for tax year 2022, but that doesn't match the 2023 1099-R I received that reflects this excess contribution being returned. 

0 6 1050
1 Best answer
Expert Alumni
Feb 10, 2024 6:24:52 AM

Please be aware, even though code P will say in the drop-down menu "Return of contribution taxable in 2021" but you can ignore that since the follow-up question will tell TurboTax that it will be taxable in 2022.

 

  1. After entering your 1099-R information as shown on the Form on your 2022 amended return click "Continue"
  2. On the "Which year on Form 1099-R" screen say that this is a 2023 Form 1099-R.
  3. Click "Continue" after all 1099-R are entered and answer all the questions.
  4. Continue until "Did you use your IRA to pay for any of these expenses?" screen and enter the amount of earnings (box 2a) under "Corrective distributions made on or after December 29, 2022 and before the due date of the return".

 

@ronc 

6 Replies
Level 15
Feb 7, 2024 11:51:53 AM

return of excess contribution:

before tax filing date including extension: positive earnings allocable to the excess are taxable on the Line 4b for the year of the contribution.

 

Code P is telling you that you have to amend your 2022 tax return.

 

@ronc 

Level 2
Feb 7, 2024 11:53:41 AM

That's what I thought, but entering code P has turbotax listing it as taxable in 2021.  code 8 seems correct, but that's not what's on the 1099-R.

Level 2
Feb 7, 2024 12:01:26 PM

That's what I thought, but entering code P has turbotax listing it as taxable in 2021.  code 8 seems correct, but that's not what's on the 1099-R.

Level 15
Feb 8, 2024 6:24:40 AM

I'd say TurboTax is not completely up to date yet.

 

if you want a workaround

use code  8

set the IRA/SEP/SIMPLE box to yes

enter distribution and taxable amount.

 

you will get the taxable amount added to Line 4b

 

@ronc 

Expert Alumni
Feb 10, 2024 6:24:52 AM

Please be aware, even though code P will say in the drop-down menu "Return of contribution taxable in 2021" but you can ignore that since the follow-up question will tell TurboTax that it will be taxable in 2022.

 

  1. After entering your 1099-R information as shown on the Form on your 2022 amended return click "Continue"
  2. On the "Which year on Form 1099-R" screen say that this is a 2023 Form 1099-R.
  3. Click "Continue" after all 1099-R are entered and answer all the questions.
  4. Continue until "Did you use your IRA to pay for any of these expenses?" screen and enter the amount of earnings (box 2a) under "Corrective distributions made on or after December 29, 2022 and before the due date of the return".

 

@ronc 

Level 2
Feb 10, 2024 9:21:10 AM

Thank you so much, AnnetteB6,

This is EXACTLY and the most correct the answer I was looking for. 

 

A TurboTax support rep suggested I not amend my 2022 return and that "perhaps I might get another 1099-R when I start distributions/withdrawals down the road".   Community user Fanfare agreed with my original idea to use distribution code 8 instead of PJ, which would've ultimately computed the correct amended return FED/State Taxes owed, but that code wouldn't have matched what was sent to the FED and my state.  Your answer AnnetteB6, was the absolute best/correct answer, along with the additional info on how to respond to the following TurboTax question of "Did you use your IRA to pay for any of these expenses?"