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How do I report the withdrawal of excess Roth IRA contributions on my tax return?

Contributed by: Henry, FreeTaxUSA Agent, Tax Pro

Nest egg with ROTH IRA written on it beside a 1040 tax return, representing how to report withdrawal of an excess Roth IRA contribution.

Did you contribute too much to your Roth IRA? One way to correct the mistake is to withdraw the excess contribution and any earnings it generated. If you make the withdrawal properly and on time, the IRS generally treats the excess as if it was never contributed, helping you avoid the 6% excise tax.

How should the excess withdrawal be reflected on my tax return?

When you withdraw an excess Roth IRA contribution by the applicable deadline, report the distribution on the tax return for the year the contribution applies to, even if the withdrawal happens in the next calendar year.

The excess contribution itself is returned tax-free and penalty-free.
Any earnings generated by the excess contribution are treated as earned and received in the year the contribution applies to. The earnings are subject to income tax for that year, but they’re exempt from the additional 10% tax on early distributions.

You’ll need to report the total distribution — the excess contribution plus any earnings — on Form 1040, Line 4a. Only the earnings go on Line 4b.

Infographic titled "Reporting timely Roth IRA excess contribution withdrawals," showing three street sign-style panels: Tax return reporting — report on the tax return for the year of the contribution; Taxation — earnings taxed in the contribution year; and Penalty free — no 6% excise tax or 10% tax on early distributions.

Let’s look at an example: Tess made a $7,000 excess Roth IRA contribution designated for tax year 2026, generating $50 in earnings. She withdrew the excess contribution plus earnings before the deadline, so she reports the $7,050 distribution on her 2026 tax return as follows:

Screenshot of Form 1040 lines 1z-6a. Line 4a shows IRA distributions of $7,050 and line 4b shows a taxable amount of $50, both circled in red with arrows pointing to the amounts.

No 6% excise tax or 10% additional tax on early distributions would apply.

The following articles explain how to report the excess withdrawal based on when you withdrew it. Click on the link that matches your situation.

Excess Roth IRA contribution withdrawn before the tax year ended

Excess Roth IRA contribution withdrawn the following tax year

Excess Roth IRA contribution withdrawn after the correction window