I did learn from this forum, and that was appreciated. However, it is best to put accurate advise out there and yours was not accurate to the best of my knowledge. You have responded by insulting me for questioning your advise, but you have not responded on where you originally got the information that this was taxable in the year withdrawn, not the year the original excess contribution occurred. I am always open to listening when someone has valid information that contradicts what I have been using to prepare returns, which was why I asked.