YMYL · Tax utility

Calculate Net Income Attributable on an excess IRA, Roth, or HSA contribution.

Returns the figure your custodian's removal-of-excess form requires — computed per 26 CFR §1.408-11(a)(1) and IRS Notice 2000-39, traceable line-by-line, no account login required.

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Matches all 9 IRS-published examples
Every figure pinned to a primary source
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NIA Calculator26 CFR §1.408-11

Net Income Attributable

Compute earnings on an excess contribution that must accompany a timely corrective distribution.

Account type

Contribution date

When the excess went in

Contribution amount

The excess amount being returned

Adjusted Opening Balance (AOB)

Account FMV immediately before the contribution, PLUS the contribution being returned, PLUS any other contributions/transfers in during the period (per Treas. Reg. §1.408-11(c))

Adjusted Closing Balance (ACB)

Account FMV immediately before the corrective distribution, PLUS any distributions or transfers out during the period

Corrective distribution date

When the excess will be removed

Show live formula

Net Income Attributable

Net Income Attributable: $75.00, a gain. Total to remove: $475.00.

Original contribution$400.00

+ Earnings (NIA)+$75.00

Total to remove$475.00

Formula trace§1.408-11(a)(1)

Timely-correction deadline: April 15, 2027Excise if not removed: $24.00/yr

Roth IRA — reporting notes

IRC §4973(a) / §4973(b)

File on: Form 5329 Part IV
NIA taxable in: NIA is taxable in the year the contribution was made (not the year you receive the corrective distribution). (IRC §408(d)(4) — last sentence)
Recharacterization: Available — you may also recharacterize this contribution to the other IRA type via §408A(d)(6)(A) instead of taking a §408(d)(4) corrective distribution.

From over-contribution to corrected, in four steps

The same end-to-end remediation flow, mapped to the tools and citations on this site. Each step links to the detail.

Confirm it's excess
Excess is defined separately for IRA, Roth, and HSA. For Roth, exceeding the modified-AGI phase-out can make any contribution excess — not only going over the dollar limit.
Route the correction
Account type, discovery date, and original-return status determine which corrective path applies — timely §408(d)(4), the §301.9100-2(b) extension, or the after-deadline §4973 6% excise.
Compute NIA
NIA = Contribution × (ACB − AOB) / AOB, per 26 CFR §1.408-11(a)(1). The calculator returns the figure to the cent and matches all 9 IRS-published examples.
Remove before the deadline
Distribute the excess principal plus NIA on your custodian's Return-of-Excess form before April 15 — or October 15 if you timely-filed per Treas. Reg. §301.9100-2(b).

Learn

Pillar guides

Procedures, formulas, and forms — every figure linked to its primary statute or IRS publication.

Deadline matrix

Which window applies?

Pick your situation; we'll route to the corrective procedure with a statute pin.

Deadline finder

Which corrective window applies?

Tax year of contribution

What happened

Original return filed by April 15?

The §301.9100-2(b) auto-extension to Oct 15 only applies if the return (or Form 4868) was timely-filed.

After-deadline procedure (no §301.9100-2(b) extension)

IRC §4973

Apr 15, 2026 window has passed and no return / Form 4868 was timely-filed, so the §301.9100-2(b) automatic 6-month extension to Oct 15 does NOT apply. 6% excise applies for each year the excess remains. Options: withdraw excess (no NIA required) and file Form 5329, or carry forward / absorb in a future-year underage.

Selected issue: Roth IRA excess contribution. Procedure is the same NIA-based corrective distribution per §408(d)(4) for IRA / Roth and §223(f)(3) for HSA — but the tax year of inclusion differs: IRA NIA is taxable in the contribution year; HSA NIA is taxable in the year received (per §223(f)(3)).

Custodians