It doesn't matter that the original returns that prompted this person's question have already been filed. Many search these pages for answers because they have the same questions on a current year return. I'm asking what basis you had for believing it should be taxed in the year withdrawn. Had you researched this at some point in the past and found conflicting information? The IRS publication has always instructed it to be taxed in the year the excess contribution was made, but if you have information that states otherwise please share the source.