Citation manifest

Sources

Every figure, deadline, and procedure cited on this site links to a primary source — irs.gov, law.cornell.edu, or the custodian's own excess-removal page. No paraphrase aggregators in the chain. All entries verified live on 2026-05-04; revalidated monthly per the production verification cron.

Statutes — Internal Revenue Code (Title 26 U.S.C.)

IRC §408Internal Revenue Code §408 — Individual Retirement Accountsverified 2026-05-04 IRC §408(d)(4)Returned contributions before due date of returnverified 2026-05-04 IRC §408ARoth IRA — including §408A(d)(6) recharacterization rulesverified 2026-05-04 IRC §4973Tax on excess contributions (6% annual excise)verified 2026-05-04 IRC §223Internal Revenue Code §223 — Health Savings Accountsverified 2026-05-04 IRC §223(f)(3)HSA excess contributions returned before due dateverified 2026-05-04

Regulations — Treasury / 26 CFR

26 CFR §1.408-11Net income calculation for returned or recharacterized IRA contributionsverified 2026-05-04 Treas. Reg. §301.9100-2Automatic 6-month extension for regulatory or statutory electionsverified 2026-05-04

IRS notices

IRS Notice 2000-39Earnings calculation for returned or recharacterized IRA contributionsverified 2026-05-04

IRS publications + FAQs

IRS Pub 590-AContributions to Individual Retirement Arrangements (IRAs)verified 2026-05-04 IRS Pub 590-A (PDF)Contributions to IRAs — printable PDF including Worksheet 1-4verified 2026-05-04 IRS Pub 590-BDistributions from Individual Retirement Arrangements (IRAs)verified 2026-05-04 IRS Pub 969HSAs and Other Tax-Favored Health Plansverified 2026-05-04 IRS Retirement Plans FAQs — Recharacterization sectionTCJA killed conversion recharacterization but kept contribution recharacterization (IRS Retirement plans FAQs regarding IRAs, Recharacterization of IRA contributions section)verified 2026-05-04

IRS forms + instructions

Form 5329 instructionsInstructions for Form 5329 — Additional Taxes on Qualified Plansverified 2026-05-04 Form 5329About Form 5329, Additional Taxes on Qualified Plansverified 2026-05-04 Form 8606 instructionsInstructions for Form 8606 — Nondeductible IRAsverified 2026-05-04 Form 8606About Form 8606, Nondeductible IRAsverified 2026-05-04 Form 1099-RAbout Form 1099-R, Distributions From Pensions, Annuities, IRAsverified 2026-05-04 Form 5498About Form 5498, IRA Contribution Informationverified 2026-05-04 Form 4868Application for Automatic Extension of Time To Fileverified 2026-05-04

Custodian official excess-removal pages

Fidelity — Excess IRA ContributionsFidelity Investments official excess-IRA-contributions page (online Return of Excess flow)verified 2026-05-04 Vanguard — Excess ContributionVanguard Group official excess-contribution removal page (electronic in-portal flow)verified 2026-05-04 Schwab — Excess ContributionsCharles Schwab official IRA excess-contribution removal pageverified 2026-05-04 M1 — Return of ExcessM1 help-center excess-IRA-contribution removal article (custodian does not auto-calculate NIA)verified 2026-05-04 Robinhood — Excess IRA ContributionRobinhood help-center excess-contribution removal article (DocuSign form, no auto-NIA)verified 2026-05-04 Alto — IRAAlto IRA support center (excess-removal procedure not publicly documented)verified 2026-05-04 Rocket Dollar — HelpRocket Dollar help center (excess-removal procedure not publicly documented)verified 2026-05-04 HSA Bank — Excess Contribution RemovalHSA Bank official excess-contribution removal form (PDF, hand-calc NIA required)verified 2026-05-04 Optum Bank — HSA Excess ContributionOptum Bank HSA excess-contribution removal page (taxpayer cannot withdraw excess directly)verified 2026-05-04 Lively — HSA HelpLively HSA help center (excess-removal form not publicly documented)verified 2026-05-04

Also relevant

About — methodology and what this site is not.
Contact — flag a citation that's drifted out of date.
NIA formula pillar — primary use of the §1.408-11 and Notice 2000-39 entries above.
Custodian guides hub — index of the per-custodian official excess-removal pages also listed here.