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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.

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.

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 atsrc/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