NIACalc

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Net Income Attributable calculator

Computes the earnings attributable to a single excess contribution per 26 CFR §1.408-11(a)(1). Determines the dollar amount your custodian needs on the excess-removal form. No login. No data leaves your browser.
§1.408-11(a)(1)Matches 9/9 IRS examplesClient-side only
NIA Calculator26 CFR §1.408-11

Net Income Attributable

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

Use an example or enter your own amounts.

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
Last verified May 2026

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

Verification examples

Each example reproduces a published IRS computation. The Notice 2000-39 Example 1 is the canonical reference; the loss case is also from the Notice. Engine math matches all 9 IRS-published examples to the cent — see the unit-test suite at src/lib/__tests__/nia.test.ts.

IRS Notice 2000-39 Example 1
Contribution=$400, AOB=$6,400, ACB=$7,600
NIA = $75.00 · Total to remove = $475.00
26 CFR §1.408-11(d) Example 2
Contribution=$600, AOB=$12,200, ACB=$16,000
NIA ≈ $186.89 (IRS prints $187)
Notice 2000-39 Example 3 (loss)
Contribution=$160,000, AOB=$240,000, ACB=$225,000
NIA = −$10,000.00