A MFJ Taxpayer has contributed to Roth IRA not knowing that MAGI exceeds the phase-out threshold. He is planning to withdraw the excess contributions before the April 15th deadline to avoid the 6% penalty but the question is how to report contributions from Form 5498 and the excess on the tax return. Should we attach Form 5329 and/or wait for Form 1099-R to be issued for the withdrawal of the excess? Will the withdrawal be subject to the 10% early distribution penalty?