NIACalc
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.

NIA Calculator26 CFR §1.408-11

Net Income Attributable

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

When the excess went in
The excess amount being returned
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))
Account FMV immediately before the corrective distribution, PLUS any distributions or transfers out during the period
When the excess will be removed
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.
More on Roth IRA excess corrections
  • Roth excess goes on Form 5329 Part IV (lines 18-25); current-year excess is line 23, 6% tax is line 25.
  • Per IRC §408(d)(4), the NIA is taxable in the year the contribution was made — your 1099-R will be coded 8 (current-year correction) or P (prior-year correction).
  • MAGI phase-out can also create excess (a contribution that would otherwise be within the dollar cap becomes excess if you were over the income limit).
  • Recharacterization to Traditional IRA is still available for excess Roth CONTRIBUTIONS post-TCJA (§408A(d)(6)(A)) — but recharacterization of Roth CONVERSIONS was eliminated by TCJA effective 2018 (§408A(d)(6)(B)(iii)).
Last verified May 2026

Informational, not tax advice. Consult a CPA or Enrolled Agent before acting on a corrective distribution.

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 statute pin.

Deadline finder

Which corrective window applies?

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

Per-custodian process notes

Top IRA + HSA custodians. Auto-NIA capability flag, official excess-removal-form link, last-verified date.