EXCESS CONTRIBUTION WORKSHEET
Calculate Net Income Attributable on an excess IRA, Roth, or HSA contribution.
Calculate Net Income Attributable for your IRA, Roth IRA or HSA.
Run the NIA calculatorReturns 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. Client-side only — your balances never leave your browser. No sign-up.
- Matches all 9 IRS-published examples
- Every figure pinned to a primary source
- Calculations run in your browser
- 26 CFR §1.408-11(a)(1)
- IRS Notice 2000-39
- 9/9 IRS examples to the cent
- 10 custodian process guides
- Client-side only
- IRA · Roth · HSA
The procedure
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.
What counts as excess
Limits across IRA, Roth, HSA + current and prior 2 tax years.
The NIA formula
26 CFR §1.408-11 explained, with worked examples to the cent.
When to file
Apr 15 / Oct 15 windows, Form 5498 timing, what changes after each deadline.
Form 5329 walkthrough
Line-by-line excise-tax form for excess that wasn't timely removed.
Form 8606 walkthrough
Nondeductible basis tracking — relevant for prior-year + backdoor-Roth.
Deadline matrix
Account type × discovery date → corrective procedure.
Prior-year vs current
How the corrective process differs by tax year of the contribution.
Custodian guides
Per-custodian process notes — auto-NIA capability flag, official forms.
Deadline matrix
Which window applies?
Pick your situation; we'll route to the corrective procedure with a statute pin.
Loading current deadline dates…
Custodians
Per-custodian process notes
Top IRA + HSA custodians. Auto-NIA capability flag, official excess-removal-form link, last-verified date.
Ready to fix it
Compute the exact figure your custodian asks for.
The NIA calculator returns the principal-plus-earnings total for your Return-of-Excess form — to the cent, with the formula shown line by line.
Informational, not tax advice. Not affiliated with the IRS or any custodian.