Informational, not tax advice
NIACalc and RothExcess.us publish reference information about the corrective procedure for excess contributions to IRA, Roth IRA, and HSA accounts. This site is not:
- A CPA firm.
- A law firm.
- An Enrolled Agent practice.
- A registered investment advisor (RIA).
- Affiliated with the IRS, the U.S. Treasury, or any custodian referenced.
Information here cannot account for the specific circumstances of your tax situation. Consult a CPA or Enrolled Agent before taking a corrective distribution. The 6% excise under IRC §4973 compounds annually; errors are expensive.
Every statute and IRS-publication citation links to its primary source on irs.gov or law.cornell.edu. The full verified citation manifest is published at /sources; how each entry is verified is documented at /about.